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[{"key": "dc.contributor.author", "value": "Sinisammal, Liisa", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-08-01T07:05:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-08-01T07:05:36Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/59040", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Runsaasti s\u00e4hk\u00f6\u00e4 kuluttavat yhti\u00f6t hankkivat fyysisen s\u00e4hk\u00f6ns\u00e4 tyypillisesti p\u00e4iv\u00e4n \nmarkkinahintaan ja suojautuvat spot-hintariski\u00e4 vastaan s\u00e4hk\u00f6johdannaisten avulla. \nIFRS-tilinp\u00e4\u00e4t\u00f6s edellytt\u00e4\u00e4 johdannaisten k\u00e4yv\u00e4n arvon muutoksen kirjaamisen tilinp\u00e4\u00e4t\u00f6ksess\u00e4 tulosvaikutteisesti. Suojauslaskennan avulla on mahdollista v\u00e4hent\u00e4\u00e4 s\u00e4hk\u00f6johdannaisten k\u00e4yv\u00e4n arvon muutoksista johtuvaa tulosvolatiliteettia. Suojauslaskentaa sovellettaessa ainoastaan suojauksen k\u00e4yv\u00e4n arvon muutoksen tehoton osuus tulee kirjata \ntulosvaikutteisesti, ja tehokas osuus voidaan kirjata taseeseen. \n T\u00e4m\u00e4n tutkimuksen tarkoituksena oli tutkia IFRS-tilinp\u00e4\u00e4t\u00f6ksen rahoitusinstrumentteja koskevaa standardiuudistusta ja sen vaikutusta s\u00e4hk\u00f6johdannaisten suojauslaskentaan Suomen hinta-alueella. Vuoden 2018 alusta alkaen suojauslaskenta tulee toteuttaa IAS 39 -standardin sijasta IFRS 9 -standardin mukaisesti. Tarkemmalla tasolla pyrittiin \nselvitt\u00e4m\u00e4\u00e4n, kuinka standardiuudistus koetaan ja kuinka sen arvioidaan ylt\u00e4v\u00e4n tavoitteisiinsa. \n Tutkimuksen kohderyhm\u00e4n\u00e4 olivat julkisesti listatut yhti\u00f6t, jotka suojaavat s\u00e4hk\u00f6n \nspot-hintariskin s\u00e4hk\u00f6johdannaisilla ja toteuttavat s\u00e4hk\u00f6johdannaisille IFRS-normiston \nmukaista suojauslaskentaa. P\u00e4\u00e4tutkimusaineisto ker\u00e4ttiin laadullisella kirjallisella kyselyll\u00e4 ja se koostuu 11 laskentahenkil\u00f6n kyselyvastauksista. Lis\u00e4ksi toteutettiin kaksi asiantuntijahaastattelua tarkentamaan s\u00e4hk\u00f6markkinaan liittyvi\u00e4 spesifej\u00e4 osa-alueita. \nKvantitatiivista numeroaineistoa on k\u00e4ytetty suojauslaskentaesimerkin yhteydess\u00e4. P\u00e4\u00e4aineiston analyysi toteutettiin k\u00e4ytt\u00e4en laadullisessa tutkimuksessa tyypillist\u00e4 sis\u00e4ll\u00f6n \nerittely\u00e4. \n Standardiuudistus koetaan p\u00e4\u00e4osin positiivisena muutoksena ja standardiuudistuksen uskotaan saavuttavan tavoitteensa. T\u00e4rke\u00e4n\u00e4 uudistuksena n\u00e4hd\u00e4\u00e4n periaatepohjaisuuden korostuminen, jonka uskotaan tuovan joustavuutta suojauslaskentaan. Mahdollisuus eriytt\u00e4\u00e4 muiden kuin rahoituserien kokonaisriski riskikomponenteiksi koettiin t\u00e4rkeimp\u00e4n\u00e4 yksitt\u00e4isen\u00e4 uudistuksena. Se tarkoittaa s\u00e4hk\u00f6suojausten tehokkuuden paranemista ja sit\u00e4 kautta tulosvolatiliteetin v\u00e4henemist\u00e4. Standardimuutosta kohtaan koettiin \nmy\u00f6s liev\u00e4\u00e4 ep\u00e4tietoisuutta, koska tutkimusaineiston ker\u00e4\u00e4misvaiheessa syksyll\u00e4 2017 \nIFRS 9 -standardin k\u00e4yt\u00e4nn\u00f6n soveltamisesta ei ollut kaikilta osin yhtenev\u00e4\u00e4 n\u00e4kemyst\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2018-08-01T07:05:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-08-01T07:05:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "90", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IAS 39", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS 9", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "pohjoismainen s\u00e4hk\u00f6markkina", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "s\u00e4hk\u00f6johdannainen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "suojauslaskenta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Rahoitusinstrumenttien tilinp\u00e4\u00e4t\u00f6sstandardiuudistus ja sen vaikutus s\u00e4hk\u00f6johdannaisten suojauslaskentaan Suomen hinta-alueella", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201808013668", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4hk\u00f6markkinat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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