Essays about: "IAS ADOPTION"

Showing result 11 - 14 of 14 essays containing the words IAS ADOPTION.

  1. 11. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

    University essay from Fakulteten för ekonomi, kommunikation och IT

    Author : Rekha Gautam; [2011]
    Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

    Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE

  3. 12. The effect of Diverse Accounting Practices of Financial Instruments under IFRS on De Facto Harmonization and Comparability : an Empirical Study of IAS 39 in Sweden

    University essay from Institutionen för ekonomi

    Author : Ahmed Abd Allah; [2009]
    Keywords : Accounting practices; Accounting choices; IAS 39; de facto harmonization; comparability; IFRS;

    Abstract : Objective: The IFRSs are getting more popularity all over the world. IAS 39 is one of the most sophisticated standards included in the IFRS jurisdiction, which mainly addresses the recognition and measurement of financial instruments and hedge accounting. READ MORE

  4. 13. Applying IFRS 3 in Accounting for Business Acquisitions

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Arkblad Liselotth; Kull Johanna; [2007-03-06T09:30:22Z]
    Keywords : ;

    Abstract : Background and Problem Discussion: This essay has been commissioned by a Swedish group considering to voluntary adopt the regulations of IAS/IFRS in its accounting. This group has further given us a case; to investigate how the accounting for a specific business acquisition would have been affected by the regulation of IAS/IFRS, or more specifically by IFRS 3 – Business Combinations. READ MORE

  5. 14. Implementation of IAS 39 by Swedish Banks : Interest Rate Swaps in Hedging Applications

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Robert Görgin; Sergejs Gogolis; [2005]
    Keywords : IAS 39; Hedging; Interest Rate Swaps; Banking; Fair Value; Financial Instruments;

    Abstract : In 2005, all groups listed on European stock exchanges are required to prepare their consolidated financial statements according to International Financial Reporting Standards (IFRS). IFRS are different from local regulations across Europe in many aspects, and observers expect the transition process thorny and resource-draining for the companies that undertake it. READ MORE