Essays about: "IFRS 2005"
Showing result 6 - 10 of 58 essays containing the words IFRS 2005.
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6. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions
University essay from Umeå universitet/FöretagsekonomiAbstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE
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7. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE
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8. Intangible Assets and Analyst Forecast Errors
University essay from Göteborgs universitet/Graduate SchoolAbstract : We examine whether firms’ total underlying intangible assets and the proportion of capitalized intangibles assets are related to analyst forecast errors, using a sample of listed firms using IFRS on the European stock markets. Previous research has shown that firms with high levels of intangible assets are more difficult for analysts to forecast correctly due to the uncertainty and complexity of intangible assets. READ MORE
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9. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. READ MORE
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10. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
University essay from KTH/Fastigheter och byggandeAbstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE
