Essays about: "fair value accounting earnings management"
Showing result 1 - 5 of 6 essays containing the words fair value accounting earnings management.
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1. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE
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2. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
University essay from KTH/Fastigheter och byggandeAbstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE
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3. 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)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
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4. Reasons behind presumed low financial reporting quality (FRQ) in China
University essay from FöretagsekonomiAbstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE
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5. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3
University essay from Internationella HandelshögskolanAbstract : In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. READ MORE