Essays about: "the effects of IFRS 3"

Showing result 1 - 5 of 8 essays containing the words the effects of IFRS 3.

1. 1. IFRS 15 impact on accrual-based earnings management - A comparison among European countries.

   University essay from Göteborgs universitet/Graduate School

   Author : Mikael Westerbäck; Viktor Sjöstedt; [2022-06-30]
   Keywords : Accrual-based earnings management; earnings quality; IFRS 15; regulation; revenue;

   Abstract : Earnings quality refers to the usefulness of financial information, where high quality is beneficial for investors and other stakeholders. Earnings quality decreases when managers engage in earnings management, i.e., manipulating the firm's financial performance. READ MORE

3. 2. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

4. 3. The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Andreas Hjalmarsson; Åberg Jens; [2019]
   Keywords : goodwill; impairment; amortization; IFRS;

   Abstract : Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. READ MORE

5. 4. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

   University essay from Södertörns högskola/Företagsekonomi

   Author : David England; Elin Mikaelsson; [2018]
   Keywords : ;

   Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE

6. 5. Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Ljungvall; Ibrahim Patel; [2014-10-07]
   Keywords : Goodwill; Enforcement; Accounting; IFRS 3; European Union; Harmonization;

   Abstract : Background and problem: The switch-over from amortization to impairment of goodwill assets led to increased levels of reported goodwill in Sweden. When the US made a similar switch it did not see a similar rise in reported levels of goodwill. The hypothesized reason for this has been the differing severity of enforcement between the countries. READ MORE