Essays about: "thesis Depreciation accounting"

Showing result 11 - 12 of 12 essays containing the words thesis Depreciation accounting.

  1. 11. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

    University essay from IHH, Redovisning och finansiering

    Author : Robert Aronsson; Martin Högberg; [2009]
    Keywords : IAS 40; investment properties; accounting; harmonization;

    Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

  3. 12. Market efficiency? : A Good(will) test

    University essay from Internationella Handelshögskolan

    Author : Christian Skenberg; Hoan Tran; Henrik Venemyr; [2005]
    Keywords : Market efficiency; Goodwill;

    Abstract : Problem: Recent articles argue that the new accounting standard regarding abandonment of depreciation of goodwill will cause a rise in share prices. According to the Efficient Market Hypothesis, a rise in profits due to accounting changes should not cause an increase in share prices. READ MORE