Essays about: "transition to IFRS"

Showing result 1 - 5 of 20 essays containing the words transition to IFRS.

1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

   University essay from Göteborgs universitet/Graduate School

   Author : Marcus Sandström; [2022-06-30]
   Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

   Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

3. 2. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

   University essay from Göteborgs universitet/Graduate School

   Author : Victoria Quach; Lisa Tu; [2020-07-01]
   Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

   Abstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE

4. 3. Capital Management at the Dawn of IFRS 9: Were Loan Loss Provisions used to Manage Regulatory Capital in European Banks during the Transition to IFRS 9?

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

   Author : Jakob Fager; Ebba Ramel; [2019]
   Keywords : Capital Management; Loan Loss Provisions; Expected Credit Loss Model; IFRS 9; Regulatory Capital;

   Abstract : On January 1, 2018 IFRS 9 and the Expected Credit Loss model were mandatorily adopted by all IFRS compliant entities (IASB, 2017). Recent research has criticized the Expected Credit Loss model for increasing bank managers' discretion over loan loss provisions and noted its potential implications for financial stability (Bushman & Williams, 2012; Novotny-Farkas, 2016; Krüger et al. READ MORE

5. 4. Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Viktor Axelsson; Ludvig Eriksson; [2019]
   Keywords : Earnings management; Real activities management; Cash flow manipulation; Untimely reporting; Goodwill impairment;

   Abstract : The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. READ MORE

6. 5. Transition Matrices Conditional on Macroeconomic Cycles: A Portfolio Stress-Test Application

   University essay from Göteborgs universitet/Graduate School

   Author : Jesper Karlsson; [2018-07-04]
   Keywords : Risk Management; Migration Analysis; Intensity Models; IFRS 9; Basel Accords; Portfolio Stress Test;

   Abstract : Transition matrices show the probabilities of credit rating migrations for a pool of ratings within a particular industry, geographical area, time-horizon, etc. Regulation, in the form of Basel accords, has opted for standards in banking that among other techniques use transition matrices, and thus the probability of default, for internally-based risk-assessment, as well as incorporating the external credit rating in the capital requirement calculation. READ MORE