Essays about: "accounting standard change"

Showing result 16 - 20 of 40 essays containing the words accounting standard change.

1. 16. Has the amendment of IAS 19 increased the value-relevance of OCI in the Swedish stock market?

   University essay from Umeå universitet/Företagsekonomi

   Author : Victor Lake; Sebastian Bauer; [2016]
   Keywords : Value-relevance; accounting standard change; pension accounting; IAS 19; defined benefit pensions; OCI; comprehensive income reporting.; Värde-relevans; redovisningsreglers förändring; pensionsredovisning; IAS 19; förmånsbestämda pensioner; Övrigt totalresultat; totalresultat rapportering.;

   Abstract : The evidence of this research paper suggests an increased value-relevance of OCI in the Swedish stock market after the 2011 amendment of IAS 19. This amendment eliminated the popular corridor approach that ‘smoothed’ the recognition of actuarial gains and losses and required companies instead to recognize such remeasurements directly to their full extent in OCI. READ MORE

3. 17. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

   University essay from Umeå universitet/Företagsekonomi

   Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
   Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

   Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

4. 18. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
   Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

   Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE

5. 19. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

6. 20. Value relevance of other comprehensive income

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
   Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

   Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE