Essays about: "ifrs 3 2009"
Found 3 essays containing the words ifrs 3 2009.
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1. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE
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2. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. READ MORE
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3. IAS Paragraph 134 : Why do companies fail to fulfill the disclosure requirements?
University essay from IHH, Redovisning och finansieringAbstract : The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. READ MORE
