Villani, Alessia (A.A. 2018/2019) The evolution of international accounting standards IAS/IFRS for financial instruments. Tesi di Laurea in Accounting, Luiss Guido Carli, relatore Barbara Sveva Magnanelli, pp. 71. [Bachelor's Degree Thesis]

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Abstract/Index

International accounting standards. The road to international accounting standards (IAS). Fair value in financial instruments evaluation. International literature: fair value in financial market theory. Hedge accounting. Impact of IFRS 9 on the European banking system. Consequences of IFRS 9 implementation for business. Focus on Italian situation: SME and credit.

References

Bibliografia: pp. 67-68. Sitografia: pp. 70-71.

Thesis Type:	Bachelor's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33)
Chair:	Accounting
Thesis Supervisor:	Magnanelli, Barbara Sveva
Academic Year:	2018/2019
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	18 Nov 2019 09:44
Last Modified:	18 Nov 2019 09:44
URI:	https://tesi.luiss.it/id/eprint/25067

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