Essays about: "IAS 1"
Showing result 6 - 10 of 33 essays containing the words IAS 1.
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6. 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 SchoolAbstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE
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7. 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/FöretagsekonomiAbstract : 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
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8. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality
University essay from Göteborgs universitet/Graduate SchoolAbstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE
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9. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
University essay from KTH/Fastigheter och byggandeAbstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE
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10. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13
University essay from Umeå universitet/FöretagsekonomiAbstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE