Essays about: "thesis on new accounting standards IFRS"
Showing result 1 - 5 of 14 essays containing the words thesis on new accounting standards IFRS.
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1. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326
University essay from Umeå universitet/FöretagsekonomiAbstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE
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2. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE
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3. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE
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4. The implementation of the K3 framework -A study of construction companies' application of K3
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE
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5. Measuring a Brand's Value -A Qualitative study of Media Groups
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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