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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

Accounting for acquired goodwill in Australian business combinations: is there value to choose?

James, Kieran E. January 2005 (has links)
This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of acquired goodwill to the profit and loss account, over a maximum time period of 20 years. Using real options and contracting cost frameworks, this study argues that reducing the variety of accounting policy options available to bidder management after an acquisition results in a systematic loss in firm value. An empirical model developed by Robinson and Shane (1990) and Choi and Lee (1991) is used to measure the average effect on bid premiums of the mandatory change in accounting rule, after controlling for a range of confounding variables including mode of payment, managerial share ownership, and bidder prior share ownership. Based on a final sample consisting of 127 pre-AASB1013 bids and 134 post-AASB1013 bids, the results show that the goodwill accounting rule contained in AASB1013 significantly reduces both the mean and median level of bid premium and the strength of the association between acquired goodwill and bid premium.
92

Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB

Meijer, Åsa, Wessby, Hanna January 2005 (has links)
No description available.
93

Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB

Meijer, Åsa, Wessby, Hanna January 2005 (has links)
No description available.
94

The Comparison between R.O.C. Financial Accounting Standards and International Financial Reporting Standards (IFRS)

Wu, Chiu-yen 08 July 2010 (has links)
Nowadays, accounting standards available and employed in the world can be categorized in three difference sources: first of all, International Accounting Standards (IAS)/International Financial Reporting Standards(IFRS) issued by International Accounting Standards Board(IASB); second, U.S. GAAP issued by Financial Accounting Standards Board(FASB);and the last, accounting standards issued by individual country¡¦s accounting standards institution. The global trend is highly developing in international capital markets and multinational businesses operating strategies. As such, the investors in international capital markets have demands eagerly on clear and understandable financial statements for better investment analyses, and decisions. Therefore, a set of internationally-unified accounting principles is necessary in such economic environments. In these years, convergence to or direct adoption of IFRS have been an international hot topic and popularly discussed worldwide, and it seems an irrevocable trend to converge from local accounting principles to IFRS. R.O.C. Financial Supervisory Commission has announced the time schedules and structures of IFRS adoption, and set up several steps for public companies to adopt IFRS starting from 2013. There are still some significant differences existed between R.O.C. accounting principles and IAS/IFRS. Thus, this study was intended to assist Taiwan companies to understand the differences, make decisions on accounting policies while adopting IFRS, and evaluate the influences on financial statements and business operation activities, so that Taiwan companies can converge from ROC GAAP to IFRS with the international trend smoothly and successfully. This thesis contains five chapters. Chapter One is the introduction. Chapter Two is description of accounting organizations and literature, including the development of organization establishing IFRS and the application of IFRS in the world. Chapter Three is the comparison between R.O.C. accounting standards and IFRS, which firstly illustrates the current situation of R.O.C. accounting standards; secondly, compares the concept of IFRS to the R.O.C. accounting standards, and then uses the literature analysis method to identify the differences item by item. Chapter Four is the analysis of impacts and strategies, and various considerations while adopting IFRS. Chapter Five is the conclusion and research suggestion. The conclusion of the thesis includes as below, In the early years, the R.O.C. accounting standards were initially formed based on U.S. GAAP. However, ROC accounting standards are updated or revised based on IFRS gradually while more and more countries adopt IFRS, which contains ¡§principle-based¡¨ accounting standards. Such ¡§principle-based¡¨ standards can avoid specific detailed exception rules under ¡§rule-based¡¨ ones, and it also can reduce the possibility that companies create special arrangements in form to bypass the economic recognition in substance and qualify the standard requirements at the meantime. There are still several differences between IFRS and R.O.C. accounting standards. Therefore, the key point for companies to implement IFRS successfully is to understand the principles and concept structures of IFRS, and to compare the differences between IFRS and R.O.C. accounting standards. Since ROC accounting standards will be converged to IFRS by direct adoption, Taiwanese companies should evaluate the differences of measurement, classification, and disclosure requirements between IFRS and R.O.C. accounting standards. And, companies should prepare well their convergence plans in consideration of possible impacts and management changes, which will be also helpful for local companies to develop global operation strategies.
95

Die Behandlung latenter Steuern im Jahresabschluss und ihr Informationsgehalt im Rahmen der Unternehmensanalyse ein zielgerichteter Vergleich der Rechnungslegungsvorschriften nach HGB, US-GAAP und IAS unter Berücksichtigung der Bilanzierungspraxis der DAX-100-Unternehmen

Weber, Christoph Unknown Date (has links) (PDF)
Frankfurt (Main), Univ., Diss., 2003
96

Stille Reserven im Jahresabschluss nach US-GAAP und IAS : Möglichkeiten ihrer Berücksichtigung im Rahmen der Unternehmensanalyse /

Wulf, Inge. January 2001 (has links)
Oldenburg, Universität, Thesis (doctoral), 2001.
97

Neue Rechnungslegungsnormen im Handelsrecht : Gesellschaftsrecht, Kapitalmarkt, IAS und privaten Normsetzung /

Gelter, Martin. January 2001 (has links)
Wien, Universität revised Thesis (doctoral), 2001.
98

Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /

Köhrmann, Hannes. January 2009 (has links)
Zugl.: Münster (Westfalen), Universiẗat, Diss., 2009.
99

Dauerschuldzinsen auf versicherungstechnische Rückstellungen /

Ehrenstein, Astrid von. January 2003 (has links)
Thesis (doctoral)--Universität, Regensburg, 2001.
100

Financial reporting by insurers : development of an insurance-specific accounting framework from the perspective of equity security analysis /

Schöllhammer, Rainer. January 2003 (has links)
Thesis (doctoral)--Universität St. Gallen, 2003.

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