Essays about: "Introduction to financial accounting"

Showing result 16 - 20 of 24 essays containing the words Introduction to financial accounting.

  1. 16. How will the takeover premium differ from the option premium in M&As before and after the introduction of IFRS?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Carl-Johan Jansson; Thomas Kliger; [2012-06-29]
    Keywords : ;

    Abstract : This master thesis studies the effects of the implementation of the International Financial Reporting Standards on the valuation of mergers and acquisitions. The takeover premium paid and the premium suggested by option-based theory in European M&As is compared before and after 2005. READ MORE

  3. 17. The Transition to the K3 Framework -An examination of possible effects on the accounting profession

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Carin Brännberg; Marie Klavmark; [2011-09-12]
    Keywords : ;

    Abstract : Background and problem discussion: The Swedish accounting framework is currently in a transition stage. The Swedish Accounting Standards Board has since 2004 been working on a project that aims to reform the standard setting for what is generally accepted accounting principles in Sweden. READ MORE

  4. 18. Fair Value Accounting and Procyclical Behavior in the Swedish Banking Sector

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Daniel Brodén; Klas Olovsson; [2011-06-23]
    Keywords : ;

    Abstract : Introduction The recent financial crisis has given rise to a discussion among academics and the general public on how accounting contributed to the calamity. Fair value accounting has been called into question as being procyclical. READ MORE

  5. 19. IFRS Implementation in Germany and the UK : And its Effects on the Quality of Accounting Information from an Investor Perspective

    University essay from IHH, Företagsekonomi

    Author : Daniil Bargman; Lisa Hansmann; [2011]
    Keywords : IFRS; German GAAP; UK GAAP; Accounting Quality; Information Asymmetry; IASB; Basu measure; Market-to-Book MTB ratio; Earnings-Returns Association; Earnings Management;

    Abstract : This thesis investigates whether IFRS adoption has led to an increase in the relevance of accounting information for investment decisions. Furthermore, the effects of IFRS are implicitly compared across accounting traditions. READ MORE

  6. 20. The Role of Internal Control in the Operation of Hotels

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Louisa Kurniadi; Linda Zio; [2011]
    Keywords : Internal Control; COSO Framework; Director of Finance; Hotel Accounting; Hospitality Management; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to examine the role of internal control implementation that plays in the enterprises’ operation. We evaluate it from the Head of Finance (as Director of Finance in the enterprises) perspective and see whether adequate internal control implementation is important for the enterprises’ operation. READ MORE