Essays about: "Accounting Harmonization Measurement"

Found 4 essays containing the words Accounting Harmonization Measurement.

  1. 1. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Malin Johansson; Robin Porkolab; [2019]
    Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

    Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

  3. 2. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE

  4. 3. IAS 41 - A step closer to accounting harmony?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : John Johansson; Thomas Bern; [2010]
    Keywords : IAS 41; Biological Assets; International harmonization; Measurement of harmonization;

    Abstract : When IAS 41 was implemented the companies affected now had several measurement methods to choose from when valuing their biological assets. This paper examines to what extent these different measurement methods are used by forest owning companies. READ MORE

  5. 4. The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden

    University essay from Institutionen för ekonomi

    Author : Ahmed Abd Allah; [2009]
    Keywords : Accounting practices; Accounting choices; IAS 39; de facto harmonization; comparability; IFRS;

    Abstract : Objective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. READ MORE