Essays about: "thesis statement on accounting"

Showing result 6 - 10 of 22 essays containing the words thesis statement on accounting.

  1. 6. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  3. 7. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Johanna Lindberg; Emma Maesel; [2014-06-17]
    Keywords : Housing cooperative association; progressive depreciation; depreciation methods; K2 K3; accounting norms and practice; Sweden;

    Abstract : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. READ MORE

  4. 8. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
    Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

    Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

  5. 9. Value relevance of other comprehensive income

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

    Author : Thomas Aldheimer; Wing Sze Huynh; [2014]
    Keywords : Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

    Abstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE

  6. 10. E-business acquisition under IFRS 3 : An analysis on a revised standard

    University essay from Umeå universitet/Företagsekonomi

    Author : Jacob Thunvall; Tim Holmlund; [2014]
    Keywords : ;

    Abstract : In this study we have analysed if the revised IFRS 3 has changed the accounting procedure of e-business acquisitions, in other words when an e-business (online business) acquirer another e-business. We have chosen to conduct the study with CDON Group AB as a reference company. READ MORE