Essays about: "comprehensive income reporting."

Found 4 essays containing the words comprehensive income reporting..

1. 1. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?

   University essay from Umeå universitet/Företagsekonomi

   Author : Victor Lake; Sebastian Bauer; [2016]
   Keywords : Value-relevance; accounting standard change; pension accounting; IAS 19; defined benefit pensions; OCI; comprehensive income reporting.; Värde-relevans; redovisningsreglers förändring; pensionsredovisning; IAS 19; förmånsbestämda pensioner; Övrigt totalresultat; totalresultat rapportering.;

   Abstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE

3. 2. Income-related inequalities in self-raported health across 29 European countries : Findings from the European Social Survey

   University essay from Stockholms universitet/Centrum för forskning om ojämlikhet i hälsa (CHESS)

   Author : Olena Tigova; [2014]
   Keywords : self-reported health; inequalities; income; health inequities; Europe;

   Abstract : Background: The degree of health variation among social groups is an important indicator of population health and the efficiency of economic and social systems. Previous studies revealed existence of health inequalities across Europe, however recent studies on the contribution of income to such inequalities are scarce. READ MORE

4. 3. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   University essay from Företagsekonomi

   Author : Rufus Ayam; [2012]
   Keywords : research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Abstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. 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