Essays about: "transaction in accounting"

Showing result 16 - 20 of 27 essays containing the words transaction in accounting.

  1. 16. 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

  3. 17. 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

  4. 18. Why do Financial Buyers Pay a Smaller Premium Compared to Operating Buyers? - A Study on European Buyouts

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Daniel Andersson; Jenny Siljeströmer; [2013]
    Keywords : Transaction premium; Buyouts; Europe; Operating performance; Buyer identity;

    Abstract : In this thesis, we investigate if there is a difference in premium paid in buyouts by financial and operating buyers and if this potential difference can be explained by differences in post-buyout operating performance. In a large sample of 1,058 buyouts from European stock exchanges between 1997 and 2012 we find that financial buyers pay 9 percentage points less than operating buyers, after controlling for a set of target and deal characteristics. READ MORE

  5. 19. Credit Value Adjustment

    University essay from Lunds universitet/Matematisk statistik

    Author : Johan Ahlberg; [2013]
    Keywords : Basel III; Bilateral CVA; Counterparty credit risk; Credit value adjustment; CVA; CVA capital charge; DVA; OTC derivatives.; Mathematics and Statistics;

    Abstract : In this thesis the topic Counterparty Credit Risk in OTC derivative transactions is described and the pricing component arising from it, i.e., the Credit Value Adjustment (CVA), is discussed. READ MORE

  6. 20. Moving average - Valuation of Inventories : An empirical study of four manufacturing companies

    University essay from Handelshögskolan vid Umeå universitet

    Author : Robin Wännström; [2012]
    Keywords : Moving average; standard cost; SAP; hedging; exchange rates.;

    Abstract : Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. READ MORE