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Found 4 essays matching the above criteria.

  1. 1. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

    University essay from Södertörns högskola/Företagsekonomi

    Author : David England; Elin Mikaelsson; [2018]
    Keywords : ;

    Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE

  3. 2. Earnings Forecast Accuracy

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Gustaf Bertland; Jens Skönnå; [2013]
    Keywords : accuracy; forecasts; earnings; IFRS; analysts; Business and Economics;

    Abstract : Title: Earnings Forecast accuracy; - Are earnings forecasts more accurate in the post IFRS adoption period Seminar date: 2013-05-30 Course: BUSN69 Degree Project - Accounting and Auditing, 15 ECTS credits Authors: Gustaf Bertland and Jens Skönnå Advisor: Kristina Artsberg Key words: earnings, forecasts, accuracy, analysts, IFRS Purpose: The purpose of this thesis is to examine the accuracy of earnings forecasts. Methodology: Qualitative & Quantitative study, Wilcoxon Sign Rank Test Theoretical perspectives: The theoretical perspective reflects previous researches that consider behavioral, information symmetry, psychological aspects and rational theories, examines the influence of accounting standards Empirical foundation: The study includes 6 interviews with analysts and statistical tests of earnings forecasts compared to actual earnings. READ MORE

  4. 3. Accounting for Oil and Gas : The effect of the gap between US GAAP and IFRS on Norwegian companies

    University essay from Handelshögskolan vid Umeå universitet (USBE)

    Author : Endale Adere; [2011]
    Keywords : Accounting for oil and gas; IFRS 6; the gap between IFRS and US GAAP; Norwegian oil and gas companies;

    Abstract : Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. READ MORE

  5. 4. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

    University essay from Handelshögskolan vid Umeå universitet

    Author : Weena Göransson; [2008]
    Keywords : ;

    Abstract : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. READ MORE