Essays about: "IFRS standard"
Showing result 16 - 20 of 87 essays containing the words IFRS standard.
-
16. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
-
17. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden
University essay from Göteborgs universitet/Graduate SchoolAbstract : On January 1st 2019, the new leasing standard International Financial Reporting Standard (IFRS) 16 Leases became effective. The main distinction with the new standard is that nearly all leases have to be capitalized and put on the balance sheets, hence the option of off-balance sheet lease financing and its favorable consequences is no longer available. READ MORE
-
18. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. READ MORE
-
19. The value relevance of IFRS 16 on the Swedish market
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE
-
20. Is CFO’s equity compensation associated with the degree of accruals-based earnings management?
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study investigates the association between CFO’s equity compensation and earnings management using absolute discretionary accruals. Collected data is based on European firms that apply IFRS as their main accounting standard between the years of 2009 to 2018, and our final sample consists of 612 firm year observations. READ MORE