Essays about: "ifrs and its implementation"

Showing result 1 - 5 of 12 essays containing the words ifrs and its implementation.

  1. 1. IFRS 16 - So far so good? A post-implementation review of the new leasing standard of listed firms in Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Caroline Johansson; Sofie Sjöberg; [2020-07-01]
    Keywords : IFRS 16; Leasing incentives; Off-balance sheet financing;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. Compliance with IAS 36, paragraph 134 : The influence of company characteristics on companies' compliance level

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Jens Fjellvind; Niklas Eriksson; [2016]
    Keywords : Goodwill; Impairment testing; IAS 36; Paragraph 134; Compliance level; Disclosure; NASDAQ OMX Stockholm;

    Abstract : The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. READ MORE

  3. 3. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  4. 4. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report theirconsolidated financial statement in accordance with IFRS. By doing so, it was claimed that thecomparability of the financial information would be enhanced. READ MORE

  5. 5. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE