Essays about: "IAS ADOPTION"
Showing result 1 - 5 of 14 essays containing the words IAS ADOPTION.
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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. Improving system integration by standardizing and automating the Modbus protocol
University essay from Luleå tekniska universitet/Digitala tjänster och systemAbstract : Communicating devices are on the rise. Fueled by the introduction of Internet-of-Thing (IoT) and Industry 4.0, more and more devices are capable of information sharing. There is a long history of communicating devices in industrial and building management contexts that previously relied on fieldbuses. READ MORE
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3. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS
University essay from Göteborgs universitet/Graduate SchoolAbstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE
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4. The Reliability of Fair Value in Investment Property. a study on Swedish real estate companies
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and discussion: Since 2005 all listed companies in Europe have to present their financial reports according to the International Financial Reporting Standards regulation. For listed real estate companies the new regulations led to the adoption of IAS 40, which consequently caused a shift from the cost method to the fair value method. READ MORE
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5. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators
University essay from Karlstads universitet/HandelshögskolanAbstract : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. READ MORE