Browsing Master theses by Subject "IASB"
Now showing items 1-4 of 4
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Accounting for Research and Development Cost - Its influence on the earnings and stock prices of companies
(2007-07-19)Despite the increase in the global trend in R&D cost especially in the manufacturing and pharmaceutical industries, the two main standards setting bodies still maintain controversial treatment of this intangible. This ... -
ACCOUNTING FOR STOCK-BASED COMPENSATION PLANS
(2003)Stock-based compensation plans are now a common feature of employee remuneration, not just for directors and senior executives, but for many other employees as well. However, regardless of the increasing use of ... -
Goodwill Accounting - An Examination of its Impacts on Mergers and Aquisition Decisions
(2006)Over the past years, the FASB and the IASB have made sweeping changes in the accounting for goodwill and other intangible assets. In 2001 the FASB issued SFAS 141, “Business Combinations” and SFAS 142, ‘Goodwill and other ... -
THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases
(2020-07-01)We have performed a single case study of the public consultation process of an accounting standard with major financial implications, making it prone to induce intense lobbying. We studied the ability of the standard ...