Essays about: "IAS 1"

Showing result 1 - 5 of 30 essays containing the words IAS 1.

  1. 1. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

  2. 2. Japanese knotweed: the "nightmare plant" haunting Scania

    University essay from Lunds universitet/Examensarbeten i biologi

    Author : Mikael Ståhlberg; [2020]
    Keywords : Biology and Life Sciences;

    Abstract : Invasive alien species (IAS) are one of the most important direct drivers of biodiversity loss and changes in ecosystem services. Over the last 20 years IAS are estimated to have cost the EU at least 12 billion euro per year. These costs continue to increase. READ MORE

  3. 3. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    University essay from Göteborgs universitet/Graduate School

    Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Abstract : MSc in Accounting.... READ MORE

  4. 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; 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

  5. 5. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : MSc in Accounting.... READ MORE