IFRS 9 and the hold to collect business model: a benchmark analysis of thresholds in the Italian banking sector

Maiuri, Ludovica (A.A. 2019/2020) IFRS 9 and the hold to collect business model: a benchmark analysis of thresholds in the Italian banking sector. Tesi di Laurea in Risk management, Luiss Guido Carli, relatore Francesco Cerri, pp. 109. [Master's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

IFRS 9. From IAS 39 to IFRS 9. Measurement of financial assets. Hold to collect financial assets. Is it allowed to sell HTC financial assets? HTC in the banking sector. Excessive limitations for HTC sales in Italian context. Analysis of results.

References

Bibliografia: pp. 94-96.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair: Risk management
Thesis Supervisor: Cerri, Francesco
Thesis Co-Supervisor: Vulpiani, Marco
Academic Year: 2019/2020
Session: Summer
Deposited by: Alessandro Perfetti
Date Deposited: 18 Jan 2021 10:36
Last Modified: 18 Jan 2021 10:36
URI: https://tesi.luiss.it/id/eprint/28034

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