Essays about: "thesis in Accounting ifrs"

Showing result 16 - 20 of 75 essays containing the words thesis in Accounting ifrs.

1. 16. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?

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

   Author : Emil Adamsson; Larissa Schrenk; [2018]
   Keywords : cross-country comparability; accounting conservatism; IFRS adoption; accounting traditions;

   Abstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE

3. 17. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden

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

   Author : Robin Porkolab; [2017]
   Keywords : Write-offs; Discretionary; IFRS; IAS36;

   Abstract : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. READ MORE

4. 18. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

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

   Author : Jasmina Fredelind; Matilda Hellman; [2017]
   Keywords : accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

   Abstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE

5. 19. 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

6. 20. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

   University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

   Author : Khalil Mustafa; Victor Persson; [2017]
   Keywords : Credit risk; probability of default; logistic regression;

   Abstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE