Sökning: "amendments to IAS 1"

Hittade 5 uppsatser innehållade orden amendments to IAS 1.

  1. 1. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Nyckelord :IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Sammanfattning : MSc in Accounting.... LÄS MER

  2. 2. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Nyckelord :Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Sammanfattning : MSc in Accounting.... LÄS MER

  3. 3. Income Measures -Analysts' use income measures and the consistency with IAS 1 Presentation of Financial Statements

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Caroline Eolsson; Marina Pääkkö; [2012-06-07]
    Nyckelord :IAS 1; income measurement; sustainable earnings; comprehensive income; operating income; net income; performance measurement; financial analysis and analysts valuation of firms.;

    Sammanfattning : Background and background to the problem: The IASB and FASB started a joint project in April 2004 on financial statement presentation with the goal of further developing convergence of international standards. Proposed amendments to IAS 1 resulted in a revision of the standard in September 2007, which came into force in January 2009. LÄS MER

  4. 4. Comprehensive Income reporting - The attitude of producers and users of financial statements

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josefin Andersson; Nicklas Karlsson; [2011-06-08]
    Nyckelord :;

    Sammanfattning : Background: On 1 January 2009 amendments to IAS 1 concerning the presentation ofcomprehensive income came into force. The amendments were one outcome of the IASB’sperformance reporting project with the purpose of enhancing the usefulness of informationpresented in the income statement. LÄS MER

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

    Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/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