Essays about: "INVESTMENTS IFRS"
Showing result 1 - 5 of 10 essays containing the words INVESTMENTS IFRS.
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1. The Missing Ingredient: How to improve value investing in the information age
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis aims to inform a value investing strategy in specific niches of European firms by adjusting the book-to-market (B/M) ratio for intangible assets. An increase in intangible assets' importance for corporate value creation coupled with a lack of amendments to their accounting treatment has led to debates on the value relevance and accuracy of accounting information, including the B/M ratio used to derive value premiums. READ MORE
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2. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9
University essay from Göteborgs universitet/Graduate SchoolAbstract : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. READ MORE
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3. The financial crisis of 2007-2008 and the increasing demand for sustainability
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problematization: Åkesson (2008) studied the non-regulated part of the annual report in 16 large-cap firms listed on NASDAQ Stockholm during the years 1965-2004, in order to describe and explain, in general, the development of financial – and non-financial measurements and goals. We partially continued this study, by examining mostly the same firms, but during the time-period 2007-2015, and instead of focusing on all possible explanations for the development of financial – and non-financial measurement and goals, we chose to partially study the adoption of IFRS, the financial crisis of 2007-2008 and the increased demand for sustainability´s possible influence on the measurements and goals. READ MORE
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4. The Economic Consequences on Investment Decisions in Development Activities Due to the Imposition to Expense Development Costs for SMEs: An Experimental Study Authors: Daniele Gatti
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Purpose: The purpose of this study is to investigate the impact of the prohibition to capitalise any development cost in SMEs, as required by IFRS for SMEs (section 18.14), on SMEs’ managers’ decisions on investments in development activities. READ MORE
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5. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. READ MORE
