Empirical Study of the Development of Hedge Accounting in European Banks under IAS 39 and IFRS 9 Standards since 2018
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Master's Thesis from the year 2023 in the subject Business economics - Investment and Finance, grade: 2, Frankfurt School of Finance & Management, course: Finance, language: English, abstract: The introduction of IFRS 9 has brought significant changes to hedge accounting practices in European banks, addressing limitations in the former IAS 39 standard. With three phases-classification, impairment,...
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Master's Thesis from the year 2023 in the subject Business economics - Investment and Finance, grade: 2, Frankfurt School of Finance & Management, course: Finance, language: English, abstract: The introduction of IFRS 9 has brought significant changes to hedge accounting practices in European banks, addressing limitations in the former IAS 39 standard. With three phases-classification, impairment,...
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