The impact of the IBORs reform on hedge accounting evidence from European banks
Iannuzzo, Giuseppe (A.A. 2019/2020) The impact of the IBORs reform on hedge accounting evidence from European banks. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 125. [Master's Degree Thesis]
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Abstract/Index
Hedge accounting overview. Interactions between risk management and hedge accounting. Hedge accounting from IAS 39 to IFR S9. IBORs reform. IASB amendments on hedge accounting. Empirical evidence on the effect of IBORs reform on hedge accounting. Objective of the empirical analysis and methodological procedures.
References
Bibliografia: pp. 106-110.
| 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) |
| Outstanding Thesis: | Department of Business and Management |
| Chair: | Financial reporting and performance measurement |
| Thesis Supervisor: | Raoli, Elisa |
| Thesis Co-Supervisor: | Musco, Gianluca |
| Academic Year: | 2019/2020 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 12 Jan 2021 11:25 |
| Last Modified: | 28 Apr 2021 08:35 |
| URI: | https://tesi.luiss.it/id/eprint/27919 |
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