Essays about: "International Accounting Standard Board"
Showing result 1 - 5 of 13 essays containing the words International Accounting Standard Board.
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1. The implications of IFRS 9 – for Equity Analysts
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE
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2. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation
University essay from KTH/Fastigheter och byggandeAbstract : Traditionally Operational Leases have been exempted from being recognized on the balance sheet of the financial statements. With the new leasing regulation presented by the International Accounting Standards Board (IASB); International Financial Reporting Standards 16 (IFRS 16), with effective date of 2019‐01‐01 operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE
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3. Transparency Through Recognition of Intangible Assets in Business Combinations Revisited
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : In today’s economic environment, intangible assets are seen as one of the key drivers of enterprise performance, however, how they should be accounted for is a rather controversial issue. The standard IFRS 3- Business combinations, released by the International Accounting Standard Board and adopted in the EU the year 2005, states that listed companies are obligated to recognize acquired intangible assets instead of reporting them as goodwill in completed business combinations. READ MORE
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4. Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting
University essay from Företagsekonomiska institutionenAbstract : Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). READ MORE
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5. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms
University essay from FöretagsekonomiAbstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. READ MORE
