Sökning: "IFRS"

Visar resultat 16 - 20 av 24 avhandlingar innehållade ordet IFRS.

1. 16. Different versions of a principles-based accounting

   Författare :Josefin Andersson Sols; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; principles-based accounting standards; conceptual framework; balance sheet; equity; liabilities; insurance; IFRS 17; mutual entities;

   Sammanfattning : .... LÄS MER

3. 17. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda

   Författare :Jean Bosco Shema; Gunnar Rimmel; Jill F. Atkins; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. LÄS MER

4. 18. Säkringsredovisning - Implementeringen av IAS 39 i svenska icke-finansiella börsföretag och konsekvenser för säkringsverksamheten

   Författare :Fredrik Ericsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : Since January 1, 2005 all publicly traded companies within the EU must prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The transition to IFRS brought with it major changes in the accounting for financial instruments through the introduction of the highly controversial accounting standard IAS 39 Financial Instruments: Recognition and Measurement. LÄS MER

5. 19. Essays on the market valuation implications of mandatory corporate reporting

   Författare :Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. LÄS MER

7. 20. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

   Författare :Emmeli Runesson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

   Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER