Essays about: "harmonization of accounting standards"
Showing result 1 - 5 of 17 essays containing the words harmonization of accounting standards.
-
1. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE
-
2. Harmonisering av föreställningsramar : En komparativ studie av IASB och FASB
University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomiAbstract : Den internationella aspekten av redovisning har på senare tid blivit allt mer betydande då många företag utformar sina finansiella rapporter för en internationell publik. Det finns dock väsentliga skillnader i redovisning mellan länder som kan försvåra jämförbarheten. READ MORE
-
3. The predictive ability of loan loss provisions in banks within EU following IFRS - The effect of country specific factors
University essay from Göteborgs universitet/Graduate SchoolAbstract : In recent years, an increased attention has been devoted to banks’ loan loss provisions and actual losses. The incurred loss model under IFRS (IAS 39) has been criticized for leading to less timely loan loss recognition. In this study we compare the predictive ability of loan loss provisions between different countries following IFRS. READ MORE
-
4. The implementation of the K3 framework -A study of construction companies' application of K3
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE
-
5. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. READ MORE
