Essays about: "the effect of IAS 38 ON COMPANIES"

Found 3 essays containing the words the effect of IAS 38 ON COMPANIES.

  1. 1. Measuring a Brand's Value -A Qualitative study of Media Groups

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Ellen Svanberg; Julia Maxén; [2014-06-17]
    Keywords : Brand measurements; intangible assets; media groups; IAS 38; IFRS 3; ISO 10668.;

    Abstract : Background and problem: Companies nowadays have recognized the importance of intangible asset e.g. brands and its effect on the financial statements. Brands are often hard to compute and is being measured slightly different in every company. READ MORE

  3. 2. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies

    University essay from Företagsekonomiska institutionen

    Author : Karen Fuentes; Annelie Persson; [2011]
    Keywords : Earnings management; income smoothing; R D accounting; R D capitalization; ΔROA;

    Abstract : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. READ MORE

  4. 3. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

    University essay from Internationella Handelshögskolan

    Author : Anders Carlström; Tommy Persson; [2006]
    Keywords : Accounting; Finance; IFRS; IAS; Goodwill; Acquisitions; Due Diligence; Redovisning; Finansiering; IFRS; IAS; Goodwill; Företagsförvärv; Due Diligence;

    Abstract : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. READ MORE