IFRS 9: changes in the recognition and valuation in hedge accounting
Sorrentino, Daniele (A.A. 2015/2016) IFRS 9: changes in the recognition and valuation in hedge accounting. Tesi di Laurea in Principi contabili internazionali e IFRS, LUISS Guido Carli, relatore Eugenio Pinto, pp. 115. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
The relevance of the theme. IAS 39 vs IFRS 9. Focus on hedge accounting. Implementation changes and macro hedge accounting. Main implications, opportunities and challenges identified. Case study.
References
Bibliografia: pp. 97-98.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | LUISS Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Economics and Finance (LM-56) |
| Chair: | Principi contabili internazionali e IFRS |
| Thesis Supervisor: | Pinto, Eugenio |
| Thesis Co-Supervisor: | Raoli, Elisa |
| Academic Year: | 2015/2016 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 28 Mar 2017 08:22 |
| Last Modified: | 28 Mar 2017 08:22 |
| URI: | https://tesi.luiss.it/id/eprint/18559 |
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