Essays about: "ias 16"

Showing result 1 - 5 of 6 essays containing the words ias 16.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. Värdering av bolagsmark : Företag och värderares syn på olika värderingsmetoder

    University essay from SLU/Dept. of Forest Economics

    Author : Adam Hurtig; Jacob Åkersten; [2021]
    Keywords : avkastningsmetoden; biologiska tillgångar; bokfört värde; bolag; företag; IAS 16; IAS 41; ortsprismetoden; skog; skogsvärdering; verkligt värde; värderingsmetoder; biological assets; company forest; fair value; market statistic; present value method; the sales comparison approach; valuation;

    Abstract : Varje år redovisar skogsbolagen sina tillgångar i sin årsredovisning. Tidigare har företagen använt sig av bokfört värde men i och med att flera stora skogsaffärer har genomförts på marknaden har många skogsbolag gått över till att redovisa sina skogligatillgångar till verkligt värde (marknadsvärdet). READ MORE

  4. 3. The Broker's Invisible Ties : Brokerage and Balance in Signed Networks

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS; Linköpings universitet/Filosofiska fakulteten

    Author : Paul Schuler; [2021]
    Keywords : ;

    Abstract : Brokerage is one of the most popular and well-studied concepts in the literature on social networks. It has so far been analysed, however, without taking negative ties in so-called signed networks into account. The central role of tension for brokerage motivates an integration with the hitherto not explicitly related social balance theory. READ MORE

  5. 4. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

  6. 5. The Value Relevance of Goodwill Impairments on European Stock Markets -An Event Study of European Stock Markets' Short-Term Behavior to Released Information Regarding Goodwill Impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : David Sennerstam; Tobias Fahlqvist; [2014-06-05]
    Keywords : Goodwill; Goodwill Impairment; IAS 36; Value Relevance; Event Study; Cumulative;

    Abstract : Background and Discussion: In 2002 the EU decided to force all European listed companies to adopt the standards issued by the IASB for their consolidated financial statements. As a result of the IFRS implementation, amortization of goodwill is no longer permitted. Instead, goodwill must be tested for yearly impairment. READ MORE