Essays about: "IAS 17 PROBLEM"

Found 4 essays containing the words IAS 17 PROBLEM.

  1. 1. The Value Relevance of the Proposed New Leasing Standard. An event study of the European Stock Markets’ Reaction to the proposed replacement of IAS17.

    University essay from Göteborgs universitet/Graduate School

    Author : Patricia Sandblom; Amanda Strandberg; [2015-07-06]
    Keywords : Leasing; Operating leases; IAS 17; New Leasing Standard; Value relevance; Event Study; Stock market reaction; ;

    Abstract : Background and Problem Discussion: Due to companies large off-balance sheet obligations, discussions of the current standard regarding leasing, IAS 17, have provided suggestions to a new leasing standard, which is the foundation for this thesis. Purpose and Research Question: The purpose of this study is to examine if the implementation of a new leasing standard could have an effect on the market value of firms. READ MORE

  3. 2. Measuring a Brand's Value -A Qualitative study of Media Groups

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Ellen Svanberg; Julia Maxén; [2014-06-17]
    Keywords : Brand measurements; intangible assets; media groups; IAS 38; IFRS 3; ISO 10668.;

    Abstract : Background and problem: Companies nowadays have recognized the importance of intangible asset e.g. brands and its effect on the financial statements. Brands are often hard to compute and is being measured slightly different in every company. READ MORE

  4. 3. RR 17 in an economic boom : The impairment procedure of goodwill

    University essay from Handelshögskolan vid Umeå universitet

    Author : Magdalena Perlinska; Johanna Johansen; [2009]
    Keywords : RR 17; impairment; goodwill; cash generating unit;

    Abstract : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. READ MORE

  5. 4. Leasing idag och imorgon : Aktörers syn på en eventuell revidering av IAS 17

    University essay from Handelshögskolan vid Umeå universitet

    Author : Johan Westerlund; Lundberg Madeleine; [2008]
    Keywords : Finansiell leasing; finansiering; IAS 17;

    Abstract : Bakgrund och problem: Idag redovisas leasing antingen enligt den internationella IAS17, eller den svenska motsvarigheten RR 6:99. Kärnan av dessa standarder är att leasingantingen skall klassificeras som operationell, och då bara belasta resultaträkningen,alternativt som finansiellt och då aktiveras över balansräkning. READ MORE