Essays about: "amendments to IAS 1"

Found 4 essays containing the words amendments to IAS 1.

  1. 1. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    University essay from Göteborgs universitet/Graduate School

    Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE

  3. 2. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE

  4. 3. Income Measures -Analysts' use income measures and the consistency with IAS 1 Presentation of Financial Statements

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Caroline Eolsson; Marina Pääkkö; [2012-06-07]
    Keywords : IAS 1; income measurement; sustainable earnings; comprehensive income; operating income; net income; performance measurement; financial analysis and analysts valuation of firms.;

    Abstract : Background and background to the problem: The IASB and FASB started a joint project in April 2004 on financial statement presentation with the goal of further developing convergence of international standards. Proposed amendments to IAS 1 resulted in a revision of the standard in September 2007, which came into force in January 2009. READ MORE

  5. 4. Comprehensive Income reporting - The attitude of producers and users of financial statements

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Josefin Andersson; Nicklas Karlsson; [2011-06-08]
    Keywords : ;

    Abstract : Background: On 1 January 2009 amendments to IAS 1 concerning the presentation of comprehensive income came into force. The amendments were one outcome of the IASB’s performance reporting project with the purpose of enhancing the usefulness of information presented in the income statement. READ MORE