Essays about: "information technology and ifrs"

Found 4 essays containing the words information technology and ifrs.

1. 1. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations

   University essay from Göteborgs universitet/Graduate School

   Author : Alaa Al Mawed; Khaled Mohamed; [2022-06-30]
   Keywords : Accounting Policies; Internally Developed Software; Subsequent Expenditures; Maintenance Expenses; IFRS; Agile Method; Waterfall Method; Intangible Assets.;

   Abstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE

3. 2. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study

   University essay from KTH/Fastigheter och byggande

   Author : Oskar Wigsén; [2016]
   Keywords : Earnings management; fair value method; IAS 40; investment property; Earnings management; fair value-metoden; IAS 40; förvaltningsfastigheter;

   Abstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE

4. 3. 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 their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

5. 4. R&D accounting practice in Swedish public IT-groups

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Thanh Hai Nguyen; Carl Leander; [2012-08-06]
   Keywords : Keywords: Accounting; capitalisation; IFRS; information technology; research and development;

   Abstract : Background: Companies applying the International Financial Reporting Standards (IFRS) in their accounting, e. g. all public groups in the European Union, face several items for assessment when accounting for their research and development expenses. READ MORE