Essays about: "revised IAS 1"

Found 5 essays containing the words revised IAS 1.

1. 1. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Maria Bäckman Berg; Angelica Richtnér; [2015]
   Keywords : Other comprehensive income; residual income valuation model; IAS-1; Swedish equity market;

   Abstract : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. READ MORE

3. 2. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Karin Enquist; Madeleine Magnerius; [2014]
   Keywords : other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

   Abstract : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. READ MORE

4. 3. The value relevance of comprehensive income

   University essay from Företagsekonomiska institutionen

   Author : Elena Ringström; Jörgen Ekström; [2012]
   Keywords : Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

   Abstract : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. READ MORE

5. 4. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

   University essay from Fakulteten för ekonomi, kommunikation och IT

   Author : Rekha Gautam; [2011]
   Keywords : IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

   Abstract : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. READ MORE

6. 5. Are listed property companies in Sweden ready for fair value accounting?  

   University essay from KTH/Bygg- och fastighetsekonomi

   Author : Henry Muyingo; [2002]
   Keywords : IAS 40; IFRS; Accounting Standards; Fair Value; Sweden;

   Abstract : The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies will measure the fair value of their property. READ MORE