Essays about: "Ifrs 2"

Showing result 11 - 15 of 16 essays containing the words Ifrs 2.

  1. 11. Goodwill hunting? A study on the proportion of purchase price allocated to goodwill under IFRS

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

    Author : Josefin Bergholtz; Annie Li; [2013]
    Keywords : IFRS 3; goodwill; intangible assets; purchase price allocation; managerial discretion;

    Abstract : The principle-based IFRS framework allows for a high level of managerial discretion in the purchase price allocation and in the subsequent impairment testing of goodwill. Hellman et al. READ MORE

  3. 12. Determinants of Share-Based Compensation. Evidence from companies listed at the Stockholm Stock Exchange

    University essay from Göteborgs universitet/Graduate School

    Author : Fabiana Fritzen; Niuosha Khosravi Samani; [2010-06-22]
    Keywords : Share-based compensation; determinants; use; firms’ characteristics;

    Abstract : Background and problem: The role of Share-based compensation (SBC) has been discussed frequently. While there are many studies that consider positive role of SBC for alignment of agent and principal interests, many other authors believe in an opportunity for earnings management and misuse financial statements. READ MORE

  4. 13. The relationship between employee stock option grants and share price on the Swedish market

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

    Author : Magnus Wieslander; Hanna Nilsson; [2010]
    Keywords : Employee stock options; value relevance; valuation; accounting; IFRS 2;

    Abstract : Since January 1st 2005, Swedish firms listed on the OMX Stockholm exchange are required to recognize expenses related to employee stock option programs. In this paper, we examine the relationship between a firm's market value of equity per share and the fair value of newly granted employee stock options, disclosed under the IFRS 2, for a sample of firms listed on the OMX Stockholm exchange. READ MORE

  5. 14. Disclosure Requirements related to Investment Property

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Peter Aronsson; Anders Sjöström; [2007-11-13T09:59:51Z]
    Keywords : ;

    Abstract : Background and problem: The IFRS/IAS standards resulted in changes of required information from quoted companies. The standard IAS 40 implicated a possibility of valuing investment property at fair value, which has contributed to new disclosure requirements connected to the fair value model. READ MORE

  6. 15. Redovisning av konvertibler : IFRS2 och dess inverkan på företagets resultat och finansiella ställning

    University essay from Företagsekonomiska institutionen

    Author : Olof Andersson; Emma Björklund; [2007]
    Keywords : ;

    Abstract : Denna uppsats behandlar redovisningen av konvertibler och hur denna förändrats i och med övergången till International Accounting Standards Boards redovisningsstandard IFRS 2; Aktierelaterade ersättningar. För att utreda relevansen av denna studie har vi även undersökt förekomsten av konvertibla lån bland svenska företag. READ MORE