Essays about: "thesis IAS 12"

Found 4 essays containing the words thesis IAS 12.

  1. 1. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Frida Martinsson; Kristina Edqvist; [2013-06-12]
    Keywords : IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

    Abstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE

  3. 2. Sweden Responds with a Lower Corporate Tax - What are the implications on the stock market?

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

    Author : Sara Risshytt; Sanna Lennartsson; [2013]
    Keywords : Corporate Tax; IAS 12; Valuation; Stock Price;

    Abstract : Using an event study methodology, this thesis investigates whether Sweden's latest corporate tax cut, valid from January 1st 2013, induced a market wide stock price reaction at Nasdaq OMX Stockholm. Furthermore, this thesis also uses OLS regressions to examine whether a firm's stock price reaction, in conjunction with the news of the lowered corporate tax, can be explained by the reduction's implications in the firm's consolidated financial statements. READ MORE

  4. 3. Reclassifications of financial intstruments in the Nordic countries : The effects of the reclassification amendments on Nordic banks financial statements of 2008 and 2009

    University essay from IHH, Redovisning och finansiering

    Author : Madeleine Sturk; Marina Valkonen Evertsson; [2010]
    Keywords : Asset-backed securities; collateralized debt obligations; fair-value; financial instruments; IAS 32; IAS 39; IFRS 7; amendments to IAS 39 IFRS 7; mortgage-backed securities; global financial crisis of 2008 09.;

    Abstract : Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. READ MORE

  5. 4. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

    University essay from Internationella Handelshögskolan

    Author : Anders Carlström; Tommy Persson; [2006]
    Keywords : Accounting; Finance; IFRS; IAS; Goodwill; Acquisitions; Due Diligence; Redovisning; Finansiering; IFRS; IAS; Goodwill; Företagsförvärv; Due Diligence;

    Abstract : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. READ MORE