Essays about: "case study gaap"

Found 3 essays containing the words case study gaap.

  1. 1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    University essay from Umeå universitet/Företagsekonomi

    Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

  3. 2. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Johanna Lindberg; Emma Maesel; [2014-06-17]
    Keywords : Housing cooperative association; progressive depreciation; depreciation methods; K2 K3; accounting norms and practice; Sweden;

    Abstract : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. READ MORE

  4. 3. Applying IFRS 3 in Accounting for Business Acquisitions

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Arkblad Liselotth; Kull Johanna; [2007-03-06T09:30:22Z]
    Keywords : ;

    Abstract : Background and Problem Discussion: This essay has been commissioned by a Swedish group considering to voluntary adopt the regulations of IAS/IFRS in its accounting. This group has further given us a case; to investigate how the accounting for a specific business acquisition would have been affected by the regulation of IAS/IFRS, or more specifically by IFRS 3 – Business Combinations. READ MORE