Essays about: "IFRS standard"

Showing result 6 - 10 of 87 essays containing the words IFRS standard.

  1. 6. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

    Author : Oskar Duan; Iuliana Tornea; [2022]
    Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

    Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

  3. 7. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  4. 8. Holding up a mirror: A study on the discursive work of academics in promoting alternative users in sustainability reporting

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

    Author : Minette Donner; Denise Tayli; [2022]
    Keywords : sustainability reporting; standard setting; academic engagement; user; rhetoric;

    Abstract : We hold a mirror against the extensive academic critique aimed at the capture of sustainability reporting by exploring rhetorical strategies used by academics in their efforts to deprioritize the investor and promote alternative user notions. For this aim, we analyze two consultation rounds of the IFRS Foundation, a standard setter which has been suggested to be captured and that holds the potential to shape sustainability reporting practices for years to come. READ MORE

  5. 9. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Author : Gustav Jansson; Victor Wolf; [2021]
    Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE

  6. 10. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE