IFRS 9: changes in the recognition and valuation in hedge accounting

Sorrentino, Daniele (A.A. 2015/2016) IFRS 9: changes in the recognition and valuation in hedge accounting. Tesi di Laurea in Principi contabili internazionali e IFRS, LUISS Guido Carli, relatore Eugenio Pinto, pp. 115. [Master's Degree Thesis]

Full text for this thesis not available from the repository.


The relevance of the theme. IAS 39 vs IFRS 9. Focus on hedge accounting. Implementation changes and macro hedge accounting. Main implications, opportunities and challenges identified. Case study.


Bibliografia: pp. 97-98.

Thesis Type: Master's Degree Thesis
Institution: LUISS Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Economics and Finance (LM-56)
Chair: Principi contabili internazionali e IFRS
Thesis Supervisor: Pinto, Eugenio
Thesis Co-Supervisor: Raoli, Elisa
Academic Year: 2015/2016
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 28 Mar 2017 08:22
Last Modified: 28 Mar 2017 08:22
URI: https://tesi.luiss.it/id/eprint/18559


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