Essays about: "IFRS 15"

Showing result 11 - 15 of 17 essays containing the words IFRS 15.

1. 11. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Diego Artigas; Martin Lorentsson; Axel Nilsson; [2014-06-13]
   Keywords : Accounting; goodwill; impairment; amortization; IFRS; harmonization.;

   Abstract : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. READ MORE

3. 12. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
   Keywords : IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

   Abstract : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. READ MORE

4. 13. Earnings Forecast Accuracy

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Gustaf Bertland; Jens Skönnå; [2013]
   Keywords : accuracy; forecasts; earnings; IFRS; analysts; Business and Economics;

   Abstract : Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examine the accuracy of earnings forecasts. Methodology: Qualitative & Quantitative study, Wilcoxon Sign Rank Test Theoretical perspectives: The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards Empirical foundation: The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. READ MORE

5. 14. The use of fair value and its potential effects on dividends

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Johan Rybäck; Henrik Alwén; [2013]
   Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

   Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

6. 15. Mark-to-Model - An Explanation of the Choice and Relative Use

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Svensson; Alexander Wingren; [2012]
   Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

   Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE