Sökning: "US GAAP"

Visar resultat 21 - 25 av 61 uppsatser innehållade orden US GAAP.

  1. 21. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Christian Kim; Susmita Mandal; [2016]
    Nyckelord :Goodwill allocation; purchase price allocation; earnings management; public acquirer; private acquirer; target characteristics.;

    Sammanfattning : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. LÄS MER

  3. 22. Adjusted earnings on the Stockholm Stock Exchange

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

    Författare :Franz Larsson; Najib Maqsoudi; [2016]
    Nyckelord :street earnings; non-GAAP earnings; non-recurring items; extraordinary items; special items;

    Sammanfattning : We investigate the usage of adjustments among the large cap firms listed on Nasdaq OMX Stockholm, and how it has changed between the years 2006 and 2014. We do this by identifying firms who make adjustments in their year-end reports to communicate earnings that are different from the IFRS earnings. LÄS MER

  4. 23. Leasing : Harmonisering av leasingredovisning

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Jessica Cederlund; Katarina Liedman; [2016]
    Nyckelord :Leasing; US GAAP; IFRS; Convergence; Principal-agent theory; True and fair view; Trust; IASB; FASB; Leasing; US GAAP; IFRS; Konvergens; Principal-agent teorin; Rättvisande bild; Förtroende; IASB; FASB;

    Sammanfattning : Leasing är en populär finansieringsmetod. Redovisningen av leasing har dock kritiserats för att inte redovisa en rättvisande bild. Åtgärder för att försöka förbättra leasingredovisningen var en av de punkter som stod på agendan för IASB och FASB konvergensprojekt. LÄS MER

  5. 24. IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Josefine Lövgren; Linn Jörtner; [2016]
    Nyckelord :Harmonization; convergence; IFRS; US GAAP; IASB; FASB; intangible assets; principle-based; rule-based; accounting standards.; Harmonisering; konvergering; IFRS; US GAAP; IASB; FASB; immateriella tillgångar; principbaserad; regelbaserad; redovisningsstandarder.;

    Sammanfattning : The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. LÄS MER

  7. 25. Rules- or Principles-based Accounting Frameworks? A text analysis of the K2 and K3 frameworks

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anna Dirhammar; Linnéa Karlsson; [2015-07-06]
    Nyckelord :Rules-based; Principles-based; Accounting frameworks; K2; K3; Index Model;

    Sammanfattning : Background and research problem: Accounting quality and accounting scandals may both be affected by the formulation of standards. Recently, the international debate regarding classification of frameworks has received major focus in Sweden as a result of the implementation of K2 and K3. LÄS MER