Essays about: "thesis on new accounting standards IFRS"

Showing result 6 - 10 of 14 essays containing the words thesis on new accounting standards IFRS.

1. 6. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Johanna Ojala; Johanna Forsberg; [2014]
   Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

   Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE

3. 7. Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Andreas Johansson; Erik Wiklund; [2013-08-07]
   Keywords : Goodwill; Earnings Management; Big Bath Accounting; NASDAQ OMX Nordic; Impairment of Goodwill.;

   Abstract : Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be made. READ MORE

4. 8. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sara Karlsson; Erik Kullberg; [2013-06-10]
   Keywords : Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

   Abstract : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. READ MORE

5. 9. 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

6. 10. How will the takeover premium differ from the option premium in M&As before and after the introduction of IFRS?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Carl-Johan Jansson; Thomas Kliger; [2012-06-29]
   Keywords : ;

   Abstract : This master thesis studies the effects of the implementation of the International Financial Reporting Standards on the valuation of mergers and acquisitions. The takeover premium paid and the premium suggested by option-based theory in European M&As is compared before and after 2005. READ MORE