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Judgment in accounting:The case of credit losses in banks


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Title: Judgment in accounting:The case of credit losses in banks
Authors: Marton, Jan
Runesson, Emmeli
E-mail: jan.marton@handels.gu.se, emmeli.runesson@handels.gu.se
Issue Date: 2012
University: Handelshögskolan vid Göteborgs universitet
Institution: Företagsekonomiska institutionen
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
URI: http://hdl.handle.net/2077/30295
Appears in Collections:Conference Paper

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