Sökning: "IFRS 3"

Hittade 4 avhandlingar innehållade orden IFRS 3.

  1. 1. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

    Författare :Anna Karin Pettersson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

    Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER

  3. 2. Implementation of IFRS reporting in Sweden : an interview study

    Författare :Simon Lundh; Arne Fagerström; Lars Lindkvist; Lars Hassel; Department of Management and Engineering Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business Studies; Företagsekonomi;

    Sammanfattning : In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. LÄS MER

  4. 3. Redovisning av immateriella tillgångar i samband med förvärvskalkylering - principbaserade redovisningsregler och relevans

    Författare :Pernilla Rehnberg; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Immateriella tillgångar; IFRS 3;

    Sammanfattning : In recent decades we have moved into an economy that is both knowledge-driven and technology-based. This has resulted in intangible assets representing an increasingly larger proportion of total investments carried out by companies. LÄS MER

  5. 4. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

    Författare :Annika Yström; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Sammanfattning : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. LÄS MER