Essays about: "IFRS"

Showing result 1 - 5 of 188 essays containing the word IFRS.

  1. 1. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies

    University essay from Göteborgs universitet/Graduate School

    Author : Gustav Hellman; Henrik Walldén Persson; [2020-07-01]
    Keywords : Expected ratings; credit ratings; financial strength; discrepancy; earnings management; embedded value; IFRS; life insurers;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases

    University essay from Göteborgs universitet/Graduate School

    Author : Lotten Svensson; Catharina von Nordenskjöld; [2020-07-01]
    Keywords : Influence; IFRS 16; Accounting regulation; Accounting standard; IFRS; IASB; CIG;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Quach; Lisa Tu; [2020-07-01]
    Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  4. 4. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  5. 5. Materiality in the context of Sustainability

    University essay from Göteborgs universitet/Graduate School

    Author : Emem Simon Inyangudom; [2020-07-01]
    Keywords : Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

    Abstract : MSc in Accounting and Financial Management.... READ MORE