Essays about: "Opportunistic accounting choices"

Found 2 essays containing the words Opportunistic accounting choices.

1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

   University essay from Göteborgs universitet/Graduate School

   Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
   Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

   Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

3. 2. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sara Karlsson; Erik Kullberg; [2013-06-10]
   Keywords : Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

   Abstract : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. READ MORE