Essays about: "UK GAAP"

Found 2 essays containing the words UK GAAP.

  1. 1. IMPAIRMENT OF GOODWILL - A study about differences in goodwill impairment and the enforcement regarding impairment of goodwill in Europe, the US and in the UK, France, Germany and Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Suzana Markovic; Sandra Senay Oguz; [2011-06-10]
    Keywords : Goodwill; impairment of goodwill; IAS 36; SFAS 142; enforcement;

    Abstract : Background and problem: Since 2005, every listed company in Europe has to implement the statements by IASB in the consolidated financial statements. This is a step in the convergence process between the IFRS and the US GAAP. Even if differences are eliminated, some still remain. READ MORE

  3. 2. 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