Essays about: "thesis in Accounting ias"

Showing result 11 - 15 of 34 essays containing the words thesis in Accounting ias.

1. 11. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
   Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

   Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

3. 12. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jetmire Isufi; Wilma Hedberg; [2014-06-11]
   Keywords : IAS 19; defined benefit plans; earnings management; the corridor;

   Abstract : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. READ MORE

4. 13. Country-specific differences in disclosure compliance –A quantitative study comparing the compliance degree of paragraph 134 in IAS 36 Impairment of Assets in Sweden and the United Kingdom

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jonatan Rubenson; Therese Schagerlind; [2014-06-10]
   Keywords : Compliance; Disclosure; Goodwill; IAS 36; IFRS; Impairment; Multible Regression; Sweden; the United Kingdom;

   Abstract : Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase the transparency and comparability, which in the long run aims to harmonise the accounting behaviour. READ MORE

5. 14. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Lyubov Fallström; Henriksson Oksana; [2013-06-19]
   Keywords : Goodwill; Goodwill impairment; IAS 36; Disclosure; Mandatory disclosures.;

   Abstract : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. READ MORE

6. 15. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Frida Martinsson; Kristina Edqvist; [2013-06-12]
   Keywords : IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

   Abstract : Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied within Sweden, when all companies agreed that the yield on government bonds should be used as a reference for the discount rate. READ MORE