Sökning: "IFRS 8"

Hittade 4 avhandlingar innehållade orden IFRS 8.

1. 1. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

   Författare :Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

   Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. 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. Modern developments in insurance mathematics

   Författare :Lina Palmborg; Filip Lindskog; Mathias Lindholm; Vali Asimit; Stockholms universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; matematisk statistik; Mathematical Statistics;

   Sammanfattning : Arguably the most important developments in the insurance industry in the last decade have been centered around two themes: regulation and machine learning. Regulation has affected both actuarial work and research in insurance mathematics through the introduction of Solvency II in 2016, and more recently IFRS 17. LÄS MER

5. 4. La motivation et le concept de soi : Regards croisés de l'élève et de l'enseignant de français langue étrangère en Suède

   Författare :Céline Rocher Hahlin; Franska; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; Motivation; French; Language learning; Language teaching; Self Concept; Teacher psychology; Motivation; Språkinlärning; Franska; Språkundervisning; Självuppfattning; Motivation; Språkinlärning; Franska; Språkundervisning; Självuppfattning; French; Language learning; Language teaching; Self Concept; Teacher psychology;

   Sammanfattning : This thesis contains two studies focusing on motivation in learning and teaching French as a foreign language in Sweden. In the first study, the effect of three specifically designed pedagogical activities on learners’ Ideal French Self (IFrS) and Intended Effort (IE) was examined in a group of 15-year-old Swedish pupils. LÄS MER