The implications of IFRS 9 – for Equity Analysts
The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predec...
Main Authors: | , |
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Format: | Others |
Language: | English |
Published: |
Uppsala universitet, Företagsekonomiska institutionen
2019
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Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389363 |