Essays about: "Disclosure and Compliance"

Showing result 11 - 15 of 38 essays containing the words Disclosure and Compliance.

  1. 11. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE

  3. 12. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
    Keywords : ;

    Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE

  4. 13. Is there a casual link between disclosure for fair value assets and information asymmetry?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elon Ezdri; [2016]
    Keywords : IFRS 13; fair value; information asymmetry; disclosure;

    Abstract : Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). READ MORE

  5. 14. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Mark Thiongo; [2016]
    Keywords : Volvo; Trucks; Off-balance sheet; Leasing; IFRS 16; Business Model Canvas; Product Service System; Earth and Environmental Sciences;

    Abstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE

  6. 15. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

    University essay from Umeå universitet/Företagsekonomi

    Author : Jens Fjellvind; Niklas Eriksson; [2016]
    Keywords : Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

    Abstract : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. READ MORE