Essays about: "IAS ADOPTION"

Showing result 6 - 10 of 14 essays containing the words IAS ADOPTION.

1. 6. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Lyubov Fallström; Henriksson Oksana; [2013-06-19]
   Keywords : Goodwill; Goodwill impairment; IAS 36; Disclosure; Mandatory disclosures.;

   Abstract : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. READ MORE

3. 7. Fair Value Accounting and Earnings Quality : Listed Real Estate Companies in Sweden

   University essay from Avdelningen för företagsekonomi

   Author : Foteini Tsitsoni; Despoina Markou; [2013]
   Keywords : earnings quality; fair value accounting; accounting quality; IAS 40; real estate; IFRS adoption; financial reporting;

   Abstract : This master thesis has been written for the Karlstad Business School in the subject of "Accounting & Control". The research and writing period was from Aprol until June 2013. Earnings are one of the most vital indicators of the fianacial position of a company. Earnings qualityis a perplexing concept. READ MORE

4. 8. The value relevance of comprehensive income

   University essay from Företagsekonomiska institutionen

   Author : Elena Ringström; Jörgen Ekström; [2012]
   Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

   Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE

5. 9. Decision usefulness of fair value accounting for investment property: The impact of IFRS adoption on analyst forecast error and dispersion

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Johan Janson; André Smedeby Berg; [2012]
   Keywords : IFRS and IAS 40; fair value; real estate; analysts forecast accuracy; forecast error and dispersion;

   Abstract : The aim of this thesis is to study the impact of the 2005 IFRS/IAS 40 adoption on financial analyst forecast accuracy and dispersion in predicting earnings for Swedish listed real estate companies. A panel data regression with fixed effects and a paired two sample t-test are used to analyze the data. READ MORE

6. 10. Have IFRS Contributed to an Increased Value-Relevance? : The Scandinavian Evidence

   University essay from Företagsekonomiska institutionen

   Author : Oskar Bogstrand; Erik Alexander Larsson; [2012]
   Keywords : Accruals; Book Values; Cash Flows; Earnings; FASB; IASB; IFRS; Value-Relevance;

   Abstract : This paper examines the value-relevance of Scandinavian earnings information and book values over the past decade in order to shed some light on whether the extensive global adoption of IFRS/IAS has contributed to an increased accounting quality in terms of economic decision-usefulness to equity investors. We address this research question using a sample of 4. READ MORE