Essays about: "IFRS 17"

Showing result 1 - 5 of 7 essays containing the words IFRS 17.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Quach; Lisa Tu; [2020-07-01]
    Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Abstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE

  4. 3. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

  5. 4. Valuation Practices of IFRS 17

    University essay from KTH/Matematisk statistik

    Author : Björn Widing; Jimmy Jansson; [2018]
    Keywords : IFRS 17; Valuation; Life insurance; Insurance contracts; Contractual service; IFRS 17; Värdering; Livförsäkring; Försäkringskontrakt; Avtalsmässig servicemarginal;

    Abstract : This research assesses the IFRS 17 Insurance Contracts standard from a mathematical and actuarial point of view. Specifically, a valuation model that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. READ MORE

  6. 5. 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