Essays about: "IAS 17"

Showing result 1 - 5 of 8 essays containing the words IAS 17.

  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. 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 School

    Author : Patricia Sandblom; Amanda Strandberg; [2015-07-06]
    Keywords : Leasing; Operating leases; IAS 17; New Leasing Standard; Value relevance; Event Study; Stock market reaction; ;

    Abstract : Background and Problem Discussion: Due to companies large off-balance sheetobligations, discussions of the current standard regarding leasing, IAS 17, have providedsuggestions 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 theimplementation of a new leasing standard could have an effect on the market value of firms. READ MORE

  3. 3. Measuring a Brand's Value -A Qualitative study of Media Groups

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Ellen Svanberg; Julia Maxén; [2014-06-17]
    Keywords : Brand measurements; intangible assets; media groups; IAS 38; IFRS 3; ISO 10668.;

    Abstract : 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

  4. 4. 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 institutionen

    Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
    Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

    Abstract : 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

  5. 5. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Liv Lindstedt; Carl Jarkvist; [2012-08-07]
    Keywords : IAS 17; IFRS; Exposure draft; lease classification; new lease standard; consequences;

    Abstract : Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB have decided to introduce a new lease standard. READ MORE