Essays about: "historical background of financial accounting"

Found 3 essays containing the words historical background of financial accounting.

1. 1. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
   Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

   Abstract : 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

3. 2. International accounting standards. Future adoption of IFRSs in Japan and the Japanese accounting system

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Rui Chen; [2009-09-03T13:10:04Z]
   Keywords : ;

   Abstract : Background and problem: With the globalization of financial and capital markets, the internationalization of accounting standards has inevitably become a trend. Over time Japanese accounting standards have been harmonized and converged towards IFRSs. The remaining question at the moment is whether Japan should adopt IFRSs or not. READ MORE

4. 3. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

   University essay from IHH, Redovisning och finansiering

   Author : Robert Aronsson; Martin Högberg; [2009]
   Keywords : IAS 40; investment properties; accounting; harmonization;

   Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE