Sökning: "Revised IAS 1"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden Revised IAS 1.

1. 1. Other Comprehensive Income in a Residual Income Valuation Context -A practical approach to the impact of other comprehensive income for the residual income valuation model on the Swedish equity market

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

   Författare :Maria Bäckman Berg; Angelica Richtnér; [2015]
   Nyckelord :Other comprehensive income; residual income valuation model; IAS-1; Swedish equity market;

   Sammanfattning : This study investigates the effect of other comprehensive income for equity valuation conducted with the residual income valuation model on the Swedish equity market. A pre-study is carried out to investigate whether the introduction of the revised IAS-1 Presentation of Financial Statements in 2009 resulted in a significant occurrence and magnitude of reported other comprehensive income for the companies listed on NASDAQ OMX Stockholm. LÄS MER

3. 2. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

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

   Författare :Karin Enquist; Madeleine Magnerius; [2014]
   Nyckelord :other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

   Sammanfattning : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. LÄS MER

4. 3. Redovisningskonsekvenser vid förändringen av pensionsredovisningen

   Kandidat-uppsats, Avdelningen för ekonomi; Akademin för utbildning och ekonomi

   Författare :Magnus Björk; Stefan Harrå; [2013]
   Nyckelord : IAS 19 ; IAS 19 revised ; corridor method ; pension accounting ; pension liabilities ; defined contribution plans ; actuarial assumptions ; actuarial gains and losses and discount rate .;

   Sammanfattning : Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. LÄS MER

5. 4. Ändamålet helgar medlen : En studie om korridormetoden och resultatstyrning

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Företagsekonomiska institutionen

   Författare :Fredrik Jidinger; Eric Wernlund; [2013]
   Nyckelord :IAS 19; korridormetoden; aktuariella antaganden; resultatutjämning;

   Sammanfattning : Abstract In compliance with the revised standard IAS 19 (“Employee Benefits”), pension accounting has undergone a change. The greatest difference is the compulsory abolishment of the ‘corridor approach’ which allowed for accrual accounting of pension debt. LÄS MER

7. 5. The value relevance of comprehensive income

   Master-uppsats, Företagsekonomiska institutionen

   Författare :Elena Ringström; Jörgen Ekström; [2012]
   Nyckelord :Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

   Sammanfattning : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. LÄS MER