Essays about: "thesis in Accounting ias"

Showing result 21 - 25 of 34 essays containing the words thesis in Accounting ias.

1. 21. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Stefan Linnér; Erik Olmsäter; [2011-06-22]
   Keywords : Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

   Abstract : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. READ MORE

3. 22. Financial effects of a new lease accounting standard - Will the proposed new standard make a difference?

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

   Author : Peter Bbaale; Jonathan Roos; [2011]
   Keywords : Exposure Draft ED 2010 09; leasing; IAS 17; capitalize; operating lease;

   Abstract : In this thesis, the financial effects of a new leasing standard are investigated. First, a method to capitalize operating lease payments is determined. This method is then used to investigate if and how a set of key ratios changes for the companies in the OMX Stockholm Large Cap index. READ MORE

4. 23. Reclassifications of financial intstruments in the Nordic countries : The effects of the reclassification amendments on Nordic banks financial statements of 2008 and 2009

   University essay from IHH, Redovisning och finansiering

   Author : Madeleine Sturk; Marina Valkonen Evertsson; [2010]
   Keywords : Asset-backed securities; collateralized debt obligations; fair-value; financial instruments; IAS 32; IAS 39; IFRS 7; amendments to IAS 39 IFRS 7; mortgage-backed securities; global financial crisis of 2008 09.;

   Abstract : Due to the apparent global economic conditions, at the end of 2008, the International Accounting Standards Board (IASB) issued amendments to IAS 39 Financial instruments: recognition and measurement and IFRS 7 Financial instruments: disclosures in October and November, 2008. The amendments allow banks to reclassify their non-derivative financial instruments in rare circumstances. READ MORE

5. 24. 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

6. 25. The Value Relevance of Fair Value Accounting to Market Returns

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

   Author : Per Lagneby; Therese Norling; [2009]
   Keywords : IFRS; Fair Value; Value Relevance; Forestry Industry; Real Estate Industry;

   Abstract : This thesis strives to investigate the value relevance of fair value accounting stipulated by the IFRS standards IAS 40 and IAS 41. This is done by using earnings level and change in earnings level as explanatory variables for share returns in the Swedish and Finnish Forestry and Real Estate industries. READ MORE