Essays about: "ifrs and its implementation"

Showing result 11 - 15 of 16 essays containing the words ifrs and its implementation.

1. 11. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

   University essay from Umeå universitet/Företagsekonomi

   Author : Jonathan Yarnold; Marko Ravlic; [2014]
   Keywords : IFRS 13; IAS 40; investment decisions; fair value accounting; investor; disclosure requirements; and fair value hierarchy.;

   Abstract : With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. READ MORE

3. 12. The use of fair value and its potential effects on dividends

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Johan Rybäck; Henrik Alwén; [2013]
   Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

   Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

4. 13. IFRS Implementation in Germany and the UK : And its Effects on the Quality of Accounting Information from an Investor Perspective

   University essay from IHH, Företagsekonomi

   Author : Daniil Bargman; Lisa Hansmann; [2011]
   Keywords : IFRS; German GAAP; UK GAAP; Accounting Quality; Information Asymmetry; IASB; Basu measure; Market-to-Book MTB ratio; Earnings-Returns Association; Earnings Management;

   Abstract : This thesis investigates whether IFRS adoption has led to an increase in the relevance of accounting information for investment decisions. Furthermore, the effects of IFRS are implicitly compared across accounting traditions. READ MORE

5. 14. The US Adoption towards IFRS under Special Consideration of LIFO

   University essay from IHH, Redovisning och finansiering

   Author : Anna Lexell; Kristina Lindstedt; [2010]
   Keywords : Adoption to IFRS; Convergence; LIFO; FIFO; SEC Roadmap; LIFO removal;

   Abstract : The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). READ MORE

6. 15. IAS Paragraph 134 : Why do companies fail to fulfill the disclosure requirements?

   University essay from IHH, Redovisning och finansiering

   Author : Johan Enochsson; Johannes Nielsen; [2009]
   Keywords : IAS 36 paragrapg 134; Disclosure requirements;

   Abstract : The implementation of IFRS/IAS accounting standards in Sweden had the intension to harmonize the accounting practices within the EU and increase transparency into the firms. However since the implementation there have been reports and studies showing the lack of compliance with the disclosure requirements regarding impairment tests of Goodwill. READ MORE