Essays about: "ifrs 3 case study"

Showing result 1 - 5 of 7 essays containing the words ifrs 3 case study.

1. 1. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

   University essay from Umeå universitet/Företagsekonomi

   Author : Godefroy Späth; Robert Trampler; [2018]
   Keywords : Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

   Abstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE

3. 2. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

   University essay from Göteborgs universitet/Graduate School

   Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
   Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

   Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

4. 3. Fair Value Measurement of Liabilities under Financial Distress - A Theoretical Perspective

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

   Author : Martin Lindqvist; Daniel Klint; [2014]
   Keywords : Accounting Theory; Fair Value Measurement; IFRS 13; Financial Distress; Liabilities;

   Abstract : We study the effects of financial distress on fair value measurement of liabilities from a theoretical perspective. We identify assumptions underlying fair value measurement in IFRS standards and by employing a theoretical framework, five issues with these assumptions under a condition of financial distress are identified. READ MORE

5. 4. Compliance and Cohesion - The Road to Market Satisfaction

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

   Author : Patrik Larsson-Utas; Bixi Li; [2014]
   Keywords : management control; MCS; initial public offering; strategy; capital market pressure;

   Abstract : This bachelor thesis aims to identify changes in a company's management control systems (MCS) from a top management perspective, as a consequence of a private-to-public change in ownership structure, by conducting a case study of SellCo, a newly listed firm on NASDAQ OMX Stockholm. Data was gathered based on interviews according to the analytical interviewing practice (Kreiner and Mouritsen, 2005) with the chief financial officer, as well as business and financial controllers of SellCo. READ MORE

6. 5. Purchase Price Allocation and Impairment Testing - A straight application of standards?

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

   Author : Nathalie Redmo; Emma Wallgren; [2011]
   Keywords : purchase price allocation; impairment testing; goodwill; intangible assets; IFRS;

   Abstract : The importance of goodwill and intangible assets has amplified over the years as both their presence in the standards and their values in the financial reports have increased. How the purchase price allocation (PPA) and the subsequent impairment testing process are made is of great importance as different choices have different consequences on for example the financial reports and key ratios. READ MORE