Essays about: "accounting standard change"

Showing result 11 - 15 of 40 essays containing the words accounting standard change.

1. 11. The Impact of Loan Loss Provision on EU Listed Banks Under Local GAAP and IFRS

   University essay from Göteborgs universitet/Graduate School

   Author : Hairong Chen; [2019-08-08]
   Keywords : ;

   Abstract : The aim of this study is to investigate the impact of loan loss provision (LLP) under the International Financial Report Standards (IFRS) and local Generally Accepted Accounting Principles (GAAP) in European publicly traded banks’ earnings and the change of stock prices. For this purpose, I empirically investigate the association between LLPs and earnings, LLPs and change of stock price for 132 banks in 22 European Union (EU) countries. READ MORE

3. 12. Value relevance of IFRS 16 : A study of the stock market reaction

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Sebastian Björklund; [2019]
   Keywords : IFRS 16; accounting; value relevance; debt overhang;

   Abstract : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. READ MORE

4. 13. The implications of IFRS 9 – for Equity Analysts

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Neil Eriksson; Niklas Rådström; [2019]
   Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

   Abstract : 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

5. 14. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

   University essay from KTH/Fastigheter och byggande

   Author : Nicole Hjertstedt; [2018]
   Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

   Abstract : 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

6. 15. Motivational Factors to Determine Accounting Choice: Unfolding company size as assumption

   University essay from Göteborgs universitet/Graduate School

   Author : Zebastian Hermansson; [2016-09-15]
   Keywords : Real estate accounting; K2; K3; rules based accounting; principles based accounting;

   Abstract : Purpose: The purpose of this study is to investigate and unfold the criterion of company size as the underlining assumption of categorization in existing standard setting and financial research and is conducted in a Swedish context focusing on small- to medium sized real estate companies. Method: I use semi-structured interviews with ten business leaders and two accountants specialized in SME accounting and real estate accounting when gathering the material and from there analyze the material with the use of my prior knowledge combined with the theoretic frame presented in the study. READ MORE