Essays about: "conclusion of Accounting Standards"

Showing result 21 - 25 of 56 essays containing the words conclusion of Accounting Standards.

1. 21. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Johanna Ojala; Johanna Forsberg; [2014]
   Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

   Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE

3. 22. Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Andreas Johansson; Erik Wiklund; [2013-08-07]
   Keywords : Goodwill; Earnings Management; Big Bath Accounting; NASDAQ OMX Nordic; Impairment of Goodwill.;

   Abstract : Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be made. READ MORE

4. 23. 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

5. 24. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
   Keywords : IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

   Abstract : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. READ MORE

6. 25. How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe

   University essay from Företagsekonomi

   Author : Albin Bjurman; Erik Weihagen; [2013]
   Keywords : earnings management; earnings management incentives; motives of earnings management; real earnings management; earnings benchmarks; earnings management Europe;

   Abstract : Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. READ MORE