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Showing result 11 - 15 of 16 essays matching the above criteria.
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11. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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12. The use of fair value and its potential effects on dividends
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : 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
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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, FöretagsekonomiAbstract : 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
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14. The US Adoption towards IFRS under Special Consideration of LIFO
University essay from IHH, Redovisning och finansieringAbstract : 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
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15. IAS Paragraph 134 : Why do companies fail to fulfill the disclosure requirements?
University essay from IHH, Redovisning och finansieringAbstract : 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