Essays about: "convergence of accounting standards"

Found 4 essays containing the words convergence of accounting standards.

  1. 1. Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Kristoffer Eliasson; Fredrik Ericstam; [2014-06-12]
    Keywords : Intangible Assets; Business Combinations; Goodwill; IFRS 3; Accounting Choices; Enforcement;

    Abstract : Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP. Since 2005, when it became mandatory to prepare the financial statements in accordance with IFRS for all listed companies in the EU, goodwill has grown remarkably in Sweden but stayed rather stable in the US. READ MORE

  3. 2. 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

  4. 3. The US Adoption towards IFRS under Special Consideration of LIFO

    University essay from IHH, Redovisning och finansiering

    Author : Anna Lexell; Kristina Lindstedt; [2010]
    Keywords : Adoption to IFRS; Convergence; LIFO; FIFO; SEC Roadmap; LIFO removal;

    Abstract : The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). READ MORE

  5. 4. Stockholm's Corporate Information Services' Adaptability to Digitalization

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : Lavinia Bleoca; [2009]
    Keywords : innovation; management; digitalization; resource-based view; Profitability; dot-com crisis; data analysis and web hosting; media convergence; media fragmentation; Social and economic history; Ekonomisk och social historia; History and Archaeology;

    Abstract : Nine Stockholm-based joint-stock data analysis and web hosting companies are hereby united in an external financial analysis, ranging from 1998 to 2007. The main contributions to the body of knowledge comprise observations regarding the companies’ management efficiency and their survival of “the dot-com crisis”. READ MORE