Erlend Kvaal

Professor - Institutt for regnskap, revisjon og foretaksøkonomi


Kvaal, Erlend; Löw, Edgar, Novotny-Farkas, Zoltán, Panaretou, Argyro, Renders, Annelies & Sampers, Peter (2023)

Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research

Accounting in Europe Doi: 10.1080/17449480.2023.2253808

This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting Standard (IFRS) 9: Financial instruments – Classification and Measurement. In doing so, we first review the related academic literature and present empirical evidence on the post-adoption impact of IFRS 9. We then discuss conceptual issues associated with the business model and cash flow characteristics assessment in IFRS 9, as well as issues associated with the presentation of fair value changes in other comprehensive income (OCI) and modifications to contractual cash flows. Finally, we identify gaps in the literature and provide suggestions for future research that can help inform accounting standard setters.

Kvaal, Erlend (2018)

Discussion of `Making Deferred Taxes Relevant?

Accounting in Europe, 15(2), s. 231- 241. Doi: 10.1080/17449480.2018.1473618

In this discussion of Brouwer and Naarding's article ‘Making Deferred Taxes Relevant’, which is published in this issue of Accounting in Europe, I question several aspects of their proposal to change the tax accounting standard. I argue that a quest for more value relevance of individual balance sheet items is not a good guideline for accounting standard setting. The distinction between book-first and tax-first temporary differences may be helpful for some analytical purposes, but it is not sufficiently robust to serve as a basis for an accounting standard. However, I agree with the authors that the efforts to improve IAS 12 should not be abandoned.

Kvaal, Erlend (2017)

The Role and Current Status of IFRS in the Completion of National Accounting Rules?Evidence from Norway

Accounting in Europe, 14(1-2), s. 150- 157. Doi: 10.1080/17449480.2017.1304646

Kvaal, Erlend (2016)

Verdsettelse av enkelteiendeler med utgangspunkt i anskaffelseskost ("substansverdi").

Praktisk økonomi & finans, 32 [i.e. 33](4), s. 396- 414. Doi: 10.18261/issn.1504-2871-2016-04-09

Kvaal, Erlend & Nobes, Christopher (2013)

International Variations in Tax Disclosures

Accounting in Europe, 10(2), s. 241- 273. Doi: 10.1080/17449480.2013.834733

Kvaal, Erlend & Nobes, Christopher (2012)

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

European Accounting Review, 21(2), s. 343- 371. Doi: 10.1080/09638180.2011.611236

Kvaal, Erlend (2011)

Betydningen av tilleggsopplysninger i årsregnskapet

Bråthen, Tore (red.). Moderne forretningsjus II

Kvaal, Erlend (2011)

Prosjektvurdering, verdifallstesting, avkastningskrav og skatt

Praktisk økonomi & finans, s. 23- 40.

Kvaal, Erlend & Ødegaard, Bernt A. (2011)

Egenkapitalutvidelser ved Oslo Børs

Praktisk økonomi & finans, [28](2), s. 109- 128.

Kvaal, Erlend (2010)

The discount rate of IAS 36 - a comment

Accounting in Europe, 7(1), s. 87- 95.

Kvaal, Erlend & Nobes, Chris (2010)

International differences in IFRS policy choice: a research note

Accounting and Business Research, 40(2), s. 173- 187. Doi: 10.1080/00014788.2010.9663390

Kvaal, Erlend (2010)

Regnskapsregulering og myndighetsutøvelse

Praktisk økonomi & finans, s. 65- 79.

Kvaal, Erlend (2008)

Kjennetegn ved informative inngrep

Praktisk økonomi & finans, s. 3- 13.

Kvaal, Erlend (2007)

Discounting and the Treatment of Taxes in Impairment Reviews

Journal of Business Finance & Accounting, 34(5/6)

Kvaal, Erlend (2001)

Regnskapsføring av uoppfylte avtaleforpliktelser

Moderne forretningsjus/Tore Bråthen og Ole Gjems-Onstad (red.)

Kvaal, Erlend (2001)

Sammenligning av NRS usikre forpliktelser og betingede eiendeler og IAS 37 provisions, contingent liabilities and contingent assets

Mot et nytt regnskapsregime i Norge. International accounting standards : artikkelsamling

Kvaal, Erlend (2001)

Business combinations og de norske standardene om foretaksintegrasjon

Mot et nytt regnskapsregime i Norge : international accounting standards : artikkelsamling

Stenheim, Tonny & Kvaal, Erlend (2017)

The role of cash generating units in accounting for goodwill impairments

[Academic lecture]. EAA conference 2017.

Stenheim, Tonny & Kvaal, Erlend (2016)

The cash-generating units in accounting for goodwill impairments

[Academic lecture]. NORACC 2016.

Stenheim, Tonny & Kvaal, Erlend (2016)

The role of cash-generating units in accounting for goodwill impairments

[Academic lecture]. EUFIN 2016.

Kvaal, Erlend & Nobes, Christopher (2014)

The effects of IFRS adoption on cross-country variation in book-tax conformity

[Academic lecture]. EAA Annual Conference.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Prioritites in Private Familiy Firms

[Academic lecture]. European Accounting Associations Annual Congress.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Priorities of Private Family Firms

[Academic lecture]. FIBE-konferansen.

Kvaal, Erlend & Nobes, Christopher (2011)

International variations in deferred tax disclosures

[Academic lecture]. AAA Annual Conference 2011.

Abdolmohammadi, Mohammad; Kvaal, Erlend & Langli, John Christian (2010)

Earnings Management Priorities of Private Family Firms

[Report]. Handelshøyskolen BI.

Ødegaard, Bernt Arne & Kvaal, Erlend (2010)

Egenkapitalutvidelser ved Oslo Børs 1980-2009

[Report]. Universitetet i Stavanger.

Gjesdal, Frøystein; Kvaal, Erlend & Kvifte, Steinar Sars (2006)

Internasjonale regnskapsstandarder

[Scientific book]. Cappelen Damm Akademisk.

Akademisk grad
År Akademisk institusjon Grad
2005 BI Norwegian Business School Ph.D Dr. Oecon.
1984 University of Oslo Master Cand. Oecon
År Arbeidsgiver Tittel
2014 - Present BI Norwegian Business School Professor
2006 - 2014 BI Norwegian Business School Associate Professor
2000 - 2005 BI Norwegian Business School PhD Candidate
1990 - 1998 Ministry of Finance Deputy Director
1985 - 1990 Central Bank of Norway Head of Unit