INternational financial reporting standard 9: financial instruments and hedging accounting in commodity industries

Munari, Ilaria (A.A. 2018/2019) INternational financial reporting standard 9: financial instruments and hedging accounting in commodity industries. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 119. [Master's Degree Thesis]

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Abstract/Index

The new classification and measurement of financial instruments. Measurement of financial assets and financial liabilities. Hedging accounting under IFRS 9. The passage from IAS 39 to IFRS 9. Hedging commodity price risk. The impact of hedging accounting in a commodity industry.

References

Bibliografia: pp. 100-102. Sitografia: pp. 103-104.

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: Financial reporting and performance measurement
Thesis Supervisor: Raoli, Elisa
Thesis Co-Supervisor: Incollingo, Alberto
Academic Year: 2018/2019
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 31 Jul 2020 07:34
Last Modified: 31 Jul 2020 07:34
URI: https://tesi.luiss.it/id/eprint/26946

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