Essays about: "thesis in Accounting ias"

Showing result 6 - 10 of 34 essays containing the words thesis in Accounting ias.

1. 6. What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Gusten Friberg; Carl Åström Johansson; [2018]
   Keywords : Goodwill Impairment; IFRS 3; IAS 36; Economic Impairment; Earnings Management; Corporate Governance; Big Bath; Income Smoothing; Gender Diversity;

   Abstract : Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. READ MORE

3. 7. The valuation and recognition of internally generated brands & trademarks

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Nilsson; Aisha Hawwari; [2017]
   Keywords : Internally generated brands; Brand valuation; Reliability; Recognition; Accounting; Business and Economics;

   Abstract : Title: The valuation and recognition of internally generated brands & trademarks Seminar date: 31st May 2017 Course: Degree project – Accounting and Finance, BUSN79 Authors: Mikael Nilsson & Aisha Hawwari Supervisor: Kristina Artsberg Examinator: Susanne Arvidsson Key words: Internally generated brands, Brand valuation, Reliability, Recognition, Accounting Purpose: In this thesis we aim to give insights into the question if the market considers the valuation of internally generated brands to be reliable and if the market considers the recognition of trademarks to provide useful information. We suppose that our contributions could be of guidance for future research in the subject area and serve as useful document for standard setters when deciding on future reforms of IFRS 3 and IAS 38. READ MORE

4. 8. IFRS 9 replacing IAS 39 : A study about how the implementation of the Expected Credit Loss Model in IFRS 9 i beleived to impact comparability in accounting

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Louise Klefvenberg; Viktoria Nordlander; [2015]
   Keywords : IFRS 9; expected credit loss model; comparability; implementation; positive accounting theory; agency theory;

   Abstract : This thesis examines how the implementation process of Expected Credit Loss Model in the accounting standard IFRS 9 – Financial instruments is perceived and interpreted and how these factors can affect comparability in accounting. One of the main changes with IFRS 9 is that companies need to account for expected credit losses rather than just incurred ones. READ MORE

5. 9. 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

6. 10. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
   Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

   Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE