Essays about: "IFRS standard"

Showing result 21 - 25 of 87 essays containing the words IFRS standard.

1. 21. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   University essay from Göteborgs universitet/Graduate School

   Author : Hairong Chen; [2019-08-08]
   Keywords : ;

   Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

3. 22. Lease or Lend? : An analysis of how operating leases effect cost of debt

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Tim Thran; Rasmus Eriksson; [2019]
   Keywords : IFRS 16; Operating lease; Financial lease; Debt; Capital structure;

   Abstract : The purpose of this study is to examine how the change in disclosure of operating leases due to the mandated IFRS 16 standard will influence entities cost of debt. Therefore, this paper investigate whether an increase in operating leases has an equal effect on the cost of debt as a corresponding increase in debt. READ MORE

4. 23. Accounting for Cryptocurrencies - A Nightmare for Accountants

   University essay from Umeå universitet/Företagsekonomi

   Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
   Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

   Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

5. 24. Value relevance of IFRS 16 : A study of the stock market reaction

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Sebastian Björklund; [2019]
   Keywords : IFRS 16; accounting; value relevance; debt overhang;

   Abstract : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. READ MORE

6. 25. 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