Essays about: "incentives in accounting choices"

Showing result 6 - 10 of 11 essays containing the words incentives in accounting choices.

1. 6. Capitalization of software development costs -a comparison between EU and U.S.

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Emelie Chappell; Magnus Dettmar; [2014-06-09]
   Keywords : R D; capitalization; IFRS; US GAAP; software industry;

   Abstract : Background: The world is moving towards a knowledge-based, rather than manufacturing-based, industry. During the last decade both EU and U.S. have increased their R&D spending, especially for software development. READ MORE

3. 7. To Choose an Appropriate Accounting Framework - A study about accounting choices in real estate companies

   University essay from Göteborgs universitet/Graduate School

   Author : Maria Alfredsson; Carina Eriksson; [2013-07-02]
   Keywords : ;

   Abstract : Background and problem: In Sweden there is an ongoing project to reform the regulatory accounting framework, as a result, there will be four different frameworks, namely K1 - K4. The main framework for non-listed companies is the K3 framework, at the same time, 97 percent of the Swedish companies have the possibility to follow either the K2 framework or the K3 framework. READ MORE

4. 8. The influence of banks on companies' accounting choices -A study of K2 and K3

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Emil Ahlström; Ena Hamzic; [2013-06-14]
   Keywords : Rules-based; principle-based; credit rating; small and medium-sized business; K2; K3; accounting;

   Abstract : Objective: The objective of this paper is to develop a shared understanding of what affects different banks’ lending process, how banks set to similar companies’ choice of different accounting rules and their incentives to affect companies. Method: In order to answer the research question data has been collected through interviews and literature consisting mainly of articles. READ MORE

5. 9. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sara Karlsson; Erik Kullberg; [2013-06-10]
   Keywords : Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

   Abstract : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. READ MORE

6. 10. 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