Sökning: "Revised IAS 1"

Visar resultat 6 - 9 av 9 uppsatser innehållade orden Revised IAS 1.

1. 6. Värderelevansen av Dirty Surplus Accounting Flows i Svenska Storbolag

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Brita Kämpe; Arvid Morin; [2011]
   Nyckelord :Dirty surplus accounting flows; Value relevance; Bottom line; Sweden; IAS-1;

   Sammanfattning : Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. LÄS MER

3. 7. Mandatory Adoption of IFRS: It´s Effect on Accounting Quality, Information Environment and Cost of Equity Capital – The Case of Swedish Banks

   Master-uppsats, Fakulteten för ekonomi, kommunikation och IT

   Författare :Rekha Gautam; [2011]
   Nyckelord :IFRS; EU; SGAAP; accounting quality; information asymmetry; cost of capital cost of equity capital;

   Sammanfattning : IFRS standards are getting acceptance day by day rapidly in all over the world. It is because IFRSs are the global and common language, which are more transparent and comparable for the investors and users residing in different nations. IFRSs are mandatory for all companies listed in capital market within EU from the beginning of 2005. LÄS MER

4. 8. Ny standard - Nytt resultat : IAS 1 ”Utformning av finansiella rapporter”

   Kandidat-uppsats, Företagsekonomiska institutionen

   Författare :Micaela Kristianson; Karolina Lenander; Jelena Tolo; [2008]
   Nyckelord :unrealized value changes; IAS 1; statement of comprehensive income; other comprehensive income; transparency; IAS 1; den nya resultaträkningen; comprehensive income; OCI poster; transparens; orealiserade värdeförändringar;

   Sammanfattning : Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. LÄS MER

5. 9. Are listed property companies in Sweden ready for fair value accounting?  

   Master-uppsats, KTH/Bygg- och fastighetsekonomi

   Författare :Henry Muyingo; [2002]
   Nyckelord :IAS 40; IFRS; Accounting Standards; Fair Value; Sweden;

   Sammanfattning : The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies will measure the fair value of their property. LÄS MER