Essays about: "IAS 38"

Showing result 1 - 5 of 10 essays containing the words IAS 38.

  1. 1. “Brand Equity – A Study on the relationship between brand equity and stock performance”.

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; [2017]
    Keywords : Brand equity; Stock performance; information asymmetry; financial disclosure; Nordic; relationship;

    Abstract : In today’s competitive market companies aim at increasing revenue to acquire a higher market share. Previous research indicates that this can be achieved with intangible assets. READ MORE

  2. 2. The valuation and recognition of internally generated brands & trademarks

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mikael Nilsson; Aisha Hawwari; [2017]
    Keywords : Internally generated brands; Brand valuation; Reliability; Recognition; Accounting; Business and Economics;

    Abstract : Title: The valuation and recognition of internally generated brands & trademarks Seminar date: 31st May 2017 Course: Degree project – Accounting and Finance, BUSN79 Authors: Mikael Nilsson & Aisha Hawwari Supervisor: Kristina Artsberg Examinator: Susanne Arvidsson Key words: Internally generated brands, Brand valuation, Reliability, Recognition, Accounting Purpose: In this thesis we aim to give insights into the question if the market considers the valuation of internally generated brands to be reliable and if the market considers the recognition of trademarks to provide useful information. We suppose that our contributions could be of guidance for future research in the subject area and serve as useful document for standard setters when deciding on future reforms of IFRS 3 and IAS 38. READ MORE

  3. 3. Accounting in Football : A Study on the Human resource accounting of football players in Allsvenskan

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Saba Akhlaque; Elie Flouti; [2017]
    Keywords : Human resource accounting; Financial Reporting; Intangible Assets; IAS 38; UEFA; Football.;

    Abstract : Human resource accounting has grown in importance over the past few years as organizations that heavily rely on their labour force and their skills seek to account for them as assets to reflect their output. Football clubs fall into that category as players are vital for the success of the team. READ MORE

  4. 4. 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

  5. 5. Accounting and disclosure of football player registrations: Do they present a true and fair view of the financial statements? : A study of Top European Football Clubs

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Martin Bengtsson; Johan Wallström; [2014]
    Keywords : Football player registrations; Intangible assets; IAS 38; Fair value accounting; Economics of european football; Disclosure theory;

    Abstract : The game of football has transformed from just being a game into a huge economic market attracting investors from all over the world. As clubs spend more and more money on player acquisitions, player registrations (considered intangible assets) now represent a significant part of the total assets of major European football clubs. READ MORE