Essays about: "fair value accounting"

Showing result 26 - 30 of 69 essays containing the words fair value accounting.

  1. 26. Accounting and disclosure of football player registrations: Do they present a true and fair view of the financial statements? : A study of Top European Football Clubs

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Martin Bengtsson; Johan Wallström; [2014]
    Keywords : Football player registrations; Intangible assets; IAS 38; Fair value accounting; Economics of european football; Disclosure theory;

    Abstract : The game of football has transformed from just being a game into a huge economic market attracting investors from all over the world. As clubs spend more and more money on player acquisitions, player registrations (considered intangible assets) now represent a significant part of the total assets of major European football clubs. READ MORE

  3. 27. Municipal Corporations : A Study of The Accounting Choice

    University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Author : Olle Schultz; Dennis Tran; [2014]
    Keywords : dual role; hybrid; New Public Management; government; accounting choice; fair-value method; cost-depreciation method; municipal corporations;

    Abstract : Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. READ MORE

  4. 28. Fair Value Accounting and Earnings Quality : Listed Real Estate Companies in Sweden

    University essay from Avdelningen för företagsekonomi

    Author : Foteini Tsitsoni; Despoina Markou; [2013]
    Keywords : earnings quality; fair value accounting; accounting quality; IAS 40; real estate; IFRS adoption; financial reporting;

    Abstract : This master thesis has been written for the Karlstad Business School in the subject of "Accounting & Control". The research and writing period was from Aprol until June 2013. Earnings are one of the most vital indicators of the fianacial position of a company. Earnings qualityis a perplexing concept. READ MORE

  5. 29. The use of fair value and its potential effects on dividends

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Johan Rybäck; Henrik Alwén; [2013]
    Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

    Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

  6. 30. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt

    University essay from Företagsekonomiska institutionen

    Author : Felix Nordlind; Samuel Lucki Racana; [2013]
    Keywords : Conservative Accounting; Bondholder-Shareholder Conflict; Corporate Debt; Bond Spread; Dividend Policy; Norway;

    Abstract : Prior research on conservative accounting and bondholder-shareholder conflict show that firms with higher degree of conservatism experience less austere conflict and lower cost of debt. However, since the implementation of IFRS in 2005, conservatism has been widely reduced in favor of fair value principles. READ MORE