Essays about: "IAS-1"

Showing result 1 - 5 of 8 essays containing the word IAS-1.

1. 1. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

   University essay from Göteborgs universitet/Graduate School

   Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
   Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

   Abstract : Background: In January 2016 the amendments to IAS 1, as proposed by the IASB, became effective, with the intended outcome to increase the disclosure quality. These amendments have been developed in order to adjust for the existing issue of disclosure overload within annual reports, i.e. the amount of boilerplates and stickiness of disclosures. READ MORE

3. 2. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

   University essay from Göteborgs universitet/Graduate School

   Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
   Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

   Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE

4. 3. The effect of firm characteristics on disclosures: A Swedish context

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Elisabeth Åhman; Fredrik Lundberg; [2015]
   Keywords : IAS 1; IAS 1:122; IAS 1:125; disclosure quality; critical judgments;

   Abstract : The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. READ MORE

5. 4. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market

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

   Author : Maria Bäckman Berg; Angelica Richtnér; [2015]
   Keywords : Other comprehensive income; residual income valuation model; IAS-1; Swedish equity market;

   Abstract : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. READ MORE

6. 5. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

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

   Author : Karin Enquist; Madeleine Magnerius; [2014]
   Keywords : other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

   Abstract : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. READ MORE