Essays about: "IFRS and survey"

Showing result 1 - 5 of 6 essays containing the words IFRS and survey.

1. 1. The implications of IFRS 9 – for Equity Analysts

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Neil Eriksson; Niklas Rådström; [2019]
   Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

   Abstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE

3. 2. IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Louise Klefvenberg; Viktoria Nordlander; [2015]
   Keywords : IFRS 9; expected credit loss model; comparability; implementation; positive accounting theory; agency theory;

   Abstract : This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. READ MORE

4. 3. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Stefan Linnér; Erik Olmsäter; [2011-06-22]
   Keywords : Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

   Abstract : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. READ MORE

5. 4. En studie av IFRS 8 – Rörelsesegment i Sverige : Hur påverkades företagen?

   University essay from Institutionen för ekonomisk och industriell utveckling; Filosofiska fakulteten

   Author : Ulrika Hollmer; Camilla Haraldsson; [2011]
   Keywords : Segment Reporting; IFRS 8; IAS 14; The Management approach; Segmentrapportering; IFRS 8; IAS 14; ledningsperspektiv;

   Abstract : Bakgrund: IFRS 8 är sedan 1 januari 2009 obligatorisk för samtliga börsnoterade företag i Sverige. Den stadgar att företagen ska tillämpa ett ledningsperspektiv, vilket innebär att den externa segmentsrapporteringen ska spegla den interna rapporteringen. READ MORE

6. 5. Harmonization across borders. A study of Japanese views on accounting from an international perspective

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Tove Sjölander; [2009-06-25T12:08:09Z]
   Keywords : ;

   Abstract : Background and research problem discussion: The augmented globalization creates an increased need for communication in terms of language, awareness of cultural differences and domestic customs. However, financial communication, such as accounting and financial results is just as important to master. READ MORE