Please use this identifier to cite or link to this item:
|Title:||Judgment in accounting:The case of credit losses in banks|
|University:||Handelshögskolan vid Göteborgs universitet|
|Publication type:||conference paper, peer reviewed|
|Abstract:||Principles-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation to fair value measurement. An accounting area where estimates are of partic- ular sign cance is that of credit losses in the banking sector. In this paper, we evaluate the `incurred loss model' under IFRS - an accounting area char- acterized by relatively few estimates compa... more|
|Relation:||8th Workshop on European Financial Reporting, Prague, 6-7 September 2012|
|Appears in Collections:||Conference Paper|
This item has been viewed 102 times.