Were
The Concerns & Anxieties Expressed Prior To The Implementation
Of
IFRS
Justified In The UK? (2008)
The
focus of this study is to examine the relationship between the
introduction of International Financial Reporting Standards (IFRSs) and
the impact on shareholders of FTSE 100 companies as demonstrated by the
movement in share prices as a result of the disclosure of information
concerning the IFRSs. The project to harmonise accounting standards
globally began in 1973 with the formation of the International
Accounting Standards Committee. This was restructured in 2001 to give
an improved balance between geographic representation, technical
competence and independence as the International Accounting Standards
Board (IASB). Throughout this whole project, concerns have been raised
regarding the impact the new standards will have on companies and
consequently, the shareholders. These criticisms have increased in
recent years due to countries adopting the standards and experiencing
difficulties with them. It is therefore important to identify whether
the concerns are justified, as if the shareholders are negatively
impacted by the standards, the harmonisation project could fail.
- 10,000
words – 130 pages in length
- Excellent
user of literature
- Good
in depth analysis
- Excellent
piece of work
- Ideal
for accounting & finance students
Chapter 1 Introduction
Chapter
2 Hypothesises
Chapter
3 Literature Review
General concerns regarding the IFRSs
Specific concerns regarding the IFRSs
Stock market pricing
Chapter
4 Methodology
Research methods available
Research methods employed
Limitations of methodology
Ethical considerations
Chapter
5 Findings
Chapter
6 Analysis
General movements
Company movements
Movements as a result of specific standards
Sector movements
Chapter
7 Conclusion
Limitations of the study
Potential further studies
References
Bibliography
Appendices
Appendix A – Reflective Statement of Learning
Appendix B – FTSE 100 Companies with Sectors
Appendix C – British Sky Broadcasting
Appendix D – AstraZeneca
Appendix E – HBOS
Appendix F – British Airways
Appendix G – Friends Provident
Appendix H – Diageo
Appendix I – Associated British Foods
Appendix J – GlaxoSmithKline
Appendix K – International Power
Appendix L – British Land
Appendix M – Pearson
Appendix N – Tesco
Appendix O – Schroders
Appendix P – BP
Appendix Q – BHP Billiton
Appendix R – Scottish & Southern Energy
Appendix S – Whitbread
Appendix T – J Sainsburys
Appendix U – Carphone Warehouse
Appendix V – Remaining companies studied
Appendix W – Dissertation proposal
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