Essays about: "IAS 1"

Showing result 16 - 20 of 33 essays containing the words IAS 1.

  1. 16. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

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

    Author : Johan Collin; Josefin Kihlgren; [2014]
    Keywords : IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Abstract : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. READ MORE

  3. 17. The Certainty of a CGU-Specific WACC - Estimating Complications of Applying a Company-Wide Discount Rate

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Axel Jonsson; Oskar Jönsson; [2014]
    Keywords : WACC; cash generating units; impairment test; IAS 36; disclosures; Business and Economics;

    Abstract : Purpose: (1) Determine whether there is an inconsistency between the disclosed WACC and the WACC applied in CGU’s for internal impairment tests, with respect to IAS 36. (2) Determine to what extent companies apply a company-wide WACC internally in all CGU’s, when conducting impairment tests in accordance with IAS 36. READ MORE

  4. 18. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

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

    Author : Karin Enquist; Madeleine Magnerius; [2014]
    Keywords : other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

    Abstract : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. READ MORE

  5. 19. Income Measures -Analysts' use income measures and the consistency with IAS 1 Presentation of Financial Statements

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Caroline Eolsson; Marina Pääkkö; [2012-06-07]
    Keywords : IAS 1; income measurement; sustainable earnings; comprehensive income; operating income; net income; performance measurement; financial analysis and analysts valuation of firms.;

    Abstract : Background and background to the problem: The IASB and FASB started a joint project in April 2004 on financial statement presentation with the goal of further developing convergence of international standards. Proposed amendments to IAS 1 resulted in a revision of the standard in September 2007, which came into force in January 2009. READ MORE

  6. 20. The value relevance of comprehensive income

    University essay from Företagsekonomiska institutionen

    Author : Elena Ringström; Jörgen Ekström; [2012]
    Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

    Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE