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IFRS/IAS – en mer transparent årsredovisning?
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In January 2005 the IASB regulated valuation of financial instruments. From valuing at historical cost now was that all European Union companies should value their assets/liabilities at fair value. The aim and purpose of this standard was to evaluate the method considered to provide more relevant information to the market and shareholders. After the standards became mandatory in 2005, there has been a lot of changes due to external factors where the most contributing factor was the financial crisis of 2007. Our purpose of this paper was to see how Swedish banks handled the transition to fair value disclosures in their annual reports by describing and explaining the development of the information about the fair value, and if the expanded scale generated better transparency. We have gone through two banks annual reports from 2005-2011 and conducted two interviews with knowledge of accounting on the bank to collect empirical data for analysis.  When the banks were in the implementing process of 2005, we came to the conclusion that the banks was uncertain about how they would absorb the standards. Therefore the annual reports looked a bit different at that time, but over time they have handled the uncertainty by looking at each other. And the longer the time passed they resembled each other more and more. We have also come to the conclusion that the quantity of disclosures about fair value has increased but that there still are uncertainties in the valuation process.

Place, publisher, year, edition, pages
2013. , p. 54
Keywords [sv]
IFRS, finansiella instrument, verkligt värde, IFRS 7, IAS 39
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-27055ISRN: ORU-HHS/FEK-GK-2013/0014--SEOAI: oai:DiVA.org:oru-27055DiVA, id: diva2:600884
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-04-08 Created: 2013-01-27 Last updated: 2017-10-17Bibliographically approved

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Lundqvist, GeorgiLarsson, RobertNyberg, Oscar
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf