NPLs in Europe: effects and perspectives of the IFRS 9 transition

Giurickovic, Enrichetta (A.A. 2017/2018) NPLs in Europe: effects and perspectives of the IFRS 9 transition. Tesi di Laurea in International accounting standards, LUISS Guido Carli, relatore Tommaso Fabi, pp. 112. [Master's Degree Thesis]

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Abstract/Index

Background, framework, and relevant accounting treatment. Relevant differences in accounting treatment between IAS 39 and IFRS 9. Non-performing loans in Europe: focus on the Italian phenomenon. Definition of non performing loans and characteristics. IFRS 9 and NPL: empirical analysis.

References

Bibliografia e sitografia: pp. 93-97.

Thesis Type: Master's Degree Thesis
Institution: LUISS Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, english language (LM-77)
Chair: International accounting standards
Thesis Supervisor: Fabi, Tommaso
Thesis Co-Supervisor: Tiscini, Riccardo
Academic Year: 2017/2018
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 23 May 2019 07:39
Last Modified: 23 May 2019 07:39
URI: https://tesi.luiss.it/id/eprint/23593

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