Essays about: "conclusion of Accounting Standards"

Showing result 26 - 30 of 56 essays containing the words conclusion of Accounting Standards.

1. 26. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

   University essay from

   Author : Shufen Deng; [2013]
   Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

   Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

3. 27. The Relevance of Fair Value Accounting and the Merits of Transparency

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

   Author : Petya Hristova Yalamova; Erik Kuritzen; [2013]
   Keywords : Fair value accounting; Value relevance; Management discretion; SFAS 157; Fair value hierarchy;

   Abstract : The outburst of the financial crisis in late 2007 in the US coincided with a wave of new accounting regulations related to Fair Value Accounting. One of the new standards, SFAS 157, introduced new disclosure requirements related to the way fair values should be estimated and thus had a significant impact over the financial reports of banks and other financial institutions. READ MORE

4. 28. Do accounting standards matter? A study about how enforcement can affect accounting

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Linda Wretman; Marléne Gustafsson; Nathalie Tsarfati; [2012-06-14]
   Keywords : Big bath accounting; earnings management; provisions; IFRS; enforcement; ;

   Abstract : Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies better adopt the same accounting rules when it is presented in another context, i.e. READ MORE

5. 29. Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Erik Larsson; Martin Peters; [2011-10-21]
   Keywords : Lease proposal; accounting; transparency; cost of capital; comparability; off-balance sheet financing; derecognition; Volvo.;

   Abstract : The current lease standard has been criticized for permitting companies to account for similar transactions in different ways, making analysts compelled to adjust for lease obligations not recognized on the balance sheet. In order to overcome this issue IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) released an exposure draft describing a new lease standard. READ MORE

6. 30. The Transition to the K3 Framework -An examination of possible effects on the accounting profession

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Carin Brännberg; Marie Klavmark; [2011-09-12]
   Keywords : ;

   Abstract : Background and problem discussion: The Swedish accounting framework is currently in a transition stage. The Swedish Accounting Standards Board has since 2004 been working on a project that aims to reform the standard setting for what is generally accepted accounting principles in Sweden. READ MORE