Essays about: "thesis in Accounting ias"

Showing result 16 - 20 of 34 essays containing the words thesis in Accounting ias.

  1. 16. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
    Keywords : IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

    Abstract : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. READ MORE

  3. 17. Fair Value Accounting and Earnings Quality : Listed Real Estate Companies in Sweden

    University essay from Avdelningen för företagsekonomi

    Author : Foteini Tsitsoni; Despoina Markou; [2013]
    Keywords : earnings quality; fair value accounting; accounting quality; IAS 40; real estate; IFRS adoption; financial reporting;

    Abstract : This master thesis has been written for the Karlstad Business School in the subject of "Accounting & Control". The research and writing period was from Aprol until June 2013. Earnings are one of the most vital indicators of the fianacial position of a company. Earnings qualityis a perplexing concept. READ MORE

  4. 18. Component depreciation in airline companies -A study about harmonization of accounting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : David Strömberg; Niclas Åberg; [2012-06-13]
    Keywords : ;

    Abstract : Background and problem discussion: IASB is the organization that develops and publishes IFRS-regulations which is used in more than 100 countries across the world. One of IASB´s objectives is to harmonize accounting between countries in order to make international accounting information comparable (www.ifrs.com). READ MORE

  5. 19. The fall of HQ Bank AB - from an accounting perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jessica Broström; Per-Johan Franck; [2012-06-11]
    Keywords : HQ; active market; observable market data; fair value accounting.;

    Abstract : Background and problem: In August 2010, HQ Bank’s license was revoked by the SFSA (sw. Finansinspektionen). One of the reasons for the SFSA to revoke the license was HQ Bank’s valuation of the financial instruments. Mr. READ MORE

  6. 20. Decision usefulness of fair value accounting for investment property: The impact of IFRS adoption on analyst forecast error and dispersion

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

    Author : Johan Janson; André Smedeby Berg; [2012]
    Keywords : IFRS and IAS 40; fair value; real estate; analysts forecast accuracy; forecast error and dispersion;

    Abstract : The aim of this thesis is to study the impact of the 2005 IFRS/IAS 40 adoption on financial analyst forecast accuracy and dispersion in predicting earnings for Swedish listed real estate companies. A panel data regression with fixed effects and a paired two sample t-test are used to analyze the data. READ MORE