IFRS 9: financial instruments: the effect on the banking sector

Richard, Costanza (A.A. 2020/2021) IFRS 9: financial instruments: the effect on the banking sector. Tesi di Laurea in Risk management, Luiss Guido Carli, relatore Daniele Penza, pp. 109. [Master's Degree Thesis]

Full text for this thesis not available from the repository.


Introduction to IFRS 9. The reasons for change. The financial crisis in the bank sector. The G20 recommendations. The implementation of IFRS 9. The regulation of IFRS 9. Main objective of the new accounting standard. Classification and measurement of financial assets and liabilities. The impairment model. Hedge accounting. Impact of the impairment model on the banking sector. Expectations of the single supervisory mechanism. Sample analysis. Collected data.


Bibliografia: pp. 89-93.

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: Penza, Daniele
Thesis Co-Supervisor: Previtali, Daniele
Academic Year: 2020/2021
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 12 May 2022 12:10
Last Modified: 12 May 2022 12:10
URI: https://tesi.luiss.it/id/eprint/32270


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