Essays about: "IAS 38"

Showing result 6 - 10 of 10 essays containing the words IAS 38.

1. 6. R&D and Future Stock Returns: A Study of Sweden in the Noughties Under IAS 38

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : David Wahlberg; Emelie Wetterhag; [2012]
   Keywords : R D; Future Returns; Capitalization; IAS 38; RR 15;

   Abstract : Our study aims at assessing the association of research and development (R&D) expenditures with future stock returns. This analysis is drawn from the debate on the existing or absent future benefits related to investments in R&D and the difference between capitalized (treated as assets) R&D and expensed (treated as costs) R&D. READ MORE

3. 7. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   University essay from Företagsekonomi

   Author : Rufus Ayam; [2012]
   Keywords : research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Abstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. READ MORE

4. 8. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies

   University essay from Företagsekonomiska institutionen

   Author : Karen Fuentes; Annelie Persson; [2011]
   Keywords : Earnings management; income smoothing; R D accounting; R D capitalization; ΔROA;

   Abstract : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. READ MORE

5. 9. Accounting of intangibles under IFRS - A comparative study of Sweden and Australia

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Martin Ekberg; Linus Lindgren; [2007-06-27T11:27:33Z]
   Keywords : ;

   Abstract : Background: In 2002, both Sweden and Australia announced that they would to adopt the International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB), for reporting periods beginning on or after 1 January 2005. Prior to the execution of a single set of standards in 2005, the two countries had different accounting traditions. READ MORE

6. 10. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

   University essay from Internationella Handelshögskolan

   Author : Anders Carlström; Tommy Persson; [2006]
   Keywords : Accounting; Finance; IFRS; IAS; Goodwill; Acquisitions; Due Diligence; Redovisning; Finansiering; IFRS; IAS; Goodwill; Företagsförvärv; Due Diligence;

   Abstract : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. READ MORE