Essays about: "IFRS 3"

Showing result 16 - 20 of 46 essays containing the words IFRS 3.

  1. 16. Is there a casual link between disclosure for fair value assets and information asymmetry?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elon Ezdri; [2016]
    Keywords : IFRS 13; fair value; information asymmetry; disclosure;

    Abstract : Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). READ MORE

  3. 17. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

    University essay from Lunds universitet/Internationella miljöinstitutet

    Author : Mark Thiongo; [2016]
    Keywords : Volvo; Trucks; Off-balance sheet; Leasing; IFRS 16; Business Model Canvas; Product Service System; Earth and Environmental Sciences;

    Abstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE

  4. 18. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  5. 19. The Associations between the Goodwill Impairments and the External and Internal Economic Indicators

    University essay from Karlstads universitet/Handelshögskolan

    Author : Nichanun Panacha; Victor Wiklund; [2015]
    Keywords : IFRS 3; IAS 36; goodwill; goodwill impairment; economic impairment indicators; association; telecommunication industry; agency theory; earnings management;

    Abstract : After the adoption of IFRS 3 and IAS 36 in 2005, goodwill and its related impairment have been criticized recently about their reliability and the true presentation of the economic value on the company’s financial statements. The valuation of goodwill and its impairment were subjected to an idea of the earnings management, where the management of the company subjectively decided the values to be realized, especially, the value of goodwill impairment that was criticized and questioned about its association with economic impairment indicators. READ MORE

  6. 20. Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Sebastian Ljungvall; Ibrahim Patel; [2014-10-07]
    Keywords : Goodwill; Enforcement; Accounting; IFRS 3; European Union; Harmonization;

    Abstract : Background and problem: The switch-over from amortization to impairment of goodwill assets led to increased levels of reported goodwill in Sweden. When the US made a similar switch it did not see a similar rise in reported levels of goodwill. The hypothesized reason for this has been the differing severity of enforcement between the countries. READ MORE