Essays about: "IAS 17"
Showing result 1 - 5 of 9 essays containing the words IAS 17.
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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 SchoolAbstract : 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
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2. 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 finansieringAbstract : 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
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3. The Value Relevance of the Proposed New Leasing Standard. An event study of the European Stock Markets’ Reaction to the proposed replacement of IAS17.
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and Problem Discussion: Due to companies large off-balance sheet obligations, discussions of the current standard regarding leasing, IAS 17, have provided suggestions to a new leasing standard, which is the foundation for this thesis. Purpose and Research Question: The purpose of this study is to examine if the implementation of a new leasing standard could have an effect on the market value of firms. READ MORE
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4. Measuring a Brand's Value -A Qualitative study of Media Groups
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: Companies nowadays have recognized the importance of intangible asset e.g. brands and its effect on the financial statements. Brands are often hard to compute and is being measured slightly different in every company. READ MORE
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5. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE