Essays about: "IFRS 3 thesis"

Showing result 1 - 5 of 21 essays containing the words IFRS 3 thesis.

1. 1. Impact of Forward-Looking Macroeconomic Information on Expected Credit Losses According to IFRS 9

   University essay from KTH/Matematik (Avd.)

   Author : Christian Corfitsen; [2021]
   Keywords : IFRS 9; Expected credit loss; ECL; VAR; Vector Autoregression; Forecasting; Impulse Response Analysis; Forecast Error Variance Decomposition; IFRS 9; Expected credit loss; ECL; VAR; Vektorautoregression; Prognostisering; Impulsresponsanalys; Forecast error variance decomposition;

   Abstract : In this master thesis, the impact of forward-looking macroeconomic information under IFRS 9 is studied using fictional data from a Swedish mortgage loan portfolio. The study employs a time series analysis approach and employs vector autoregression models to model expected credit loss parameters with multiple incorporated macroeconomic parameters. READ MORE

3. 2. The Association Between Goodwill Costs and Share Prices : A comparison between the amortization regime and the impairment regime in a Swedish setting

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Andreas Hjalmarsson; Åberg Jens; [2019]
   Keywords : goodwill; impairment; amortization; IFRS;

   Abstract : Background: Goodwill activity has been very high in Sweden in recent years. Goodwill is regulated by IFRS 3, which came into effect in 2004. Instead of amortizing the asset over a specific number of years, goodwill should be tested for impairment every year. READ MORE

4. 3. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE

5. 4. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

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

   Author : Jasmina Fredelind; Matilda Hellman; [2017]
   Keywords : accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

   Abstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE

6. 5. The valuation and recognition of internally generated brands & trademarks

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Nilsson; Aisha Hawwari; [2017]
   Keywords : Internally generated brands; Brand valuation; Reliability; Recognition; Accounting; Business and Economics;

   Abstract : Title: The valuation and recognition of internally generated brands & trademarks Seminar date: 31st May 2017 Course: Degree project – Accounting and Finance, BUSN79 Authors: Mikael Nilsson & Aisha Hawwari Supervisor: Kristina Artsberg Examinator: Susanne Arvidsson Key words: Internally generated brands, Brand valuation, Reliability, Recognition, Accounting Purpose: In this thesis we aim to give insights into the question if the market considers the valuation of internally generated brands to be reliable and if the market considers the recognition of trademarks to provide useful information. We suppose that our contributions could be of guidance for future research in the subject area and serve as useful document for standard setters when deciding on future reforms of IFRS 3 and IAS 38. READ MORE