Essays about: "ifrs convergence"

Showing result 1 - 5 of 7 essays containing the words ifrs convergence.

  1. 1. The Harmonization Process of Accounting within the European Union

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Camilla Lindau; Johanna Storm; [2015-06-22]
    Keywords : Harmonization; IFRS; the European Union; prudence; accounting conservatism; ;

    Abstract : Since 2005 it is mandatory for companies in the European Union, with shares traded at a regulated market, to present consolidated account statements in accordance with IFRS. The application of IFRS was supposed to lead to a more harmonized accounting practice within the Union, and thereby more transparent and comparable information available to the markets. READ MORE

  3. 2. Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Kristoffer Eliasson; Fredrik Ericstam; [2014-06-12]
    Keywords : Intangible Assets; Business Combinations; Goodwill; IFRS 3; Accounting Choices; Enforcement;

    Abstract : Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP. Since 2005, when it became mandatory to prepare the financial statements in accordance with IFRS for all listed companies in the EU, goodwill has grown remarkably in Sweden but stayed rather stable in the US. READ MORE

  4. 3. Auditor independence : Auditor independence in Malaysia after the convergence to IFRS

    University essay from Högskolan i Skövde/Institutionen för handel och företagande

    Author : Michael Ahlström; Malin Brandin; [2014]
    Keywords : Auditor; Independence; safeguard; IFRS; SME; Accounting standards; auditing standards; Revisorn; oberoende; säkerställa; IFRS; SME; redovisningsstandarder; revisionsstandarder;

    Abstract : .... READ MORE

  5. 4. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

  6. 5. Income Measures -Analysts' use income measures and the consistency with IAS 1 Presentation of Financial Statements

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Caroline Eolsson; Marina Pääkkö; [2012-06-07]
    Keywords : IAS 1; income measurement; sustainable earnings; comprehensive income; operating income; net income; performance measurement; financial analysis and analysts valuation of firms.;

    Abstract : Background and background to the problem: The IASB and FASB started a joint project in April 2004 on financial statement presentation with the goal of further developing convergence of international standards. Proposed amendments to IAS 1 resulted in a revision of the standard in September 2007, which came into force in January 2009. READ MORE