Sökning: "IFRS"

Visar resultat 6 - 10 av 24 avhandlingar innehållade ordet IFRS.

1. 6. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

3. 7. Tillämpning av redovisningsnormer

   Författare :Pernilla Lundqvist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

   Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

4. 8. 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

5. 9. Aktiemarknadsbolagets informationsgivning : särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper

   Författare :Elif Härkönen; Göteborgs universitet Handelshögskolan Juridiska institutionen Department of Law; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

   Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER

7. 10. Aktiemarknadsbolagets informationsgivning - särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper : Disclosures by publicly listed corporations - with particular reference to American and Swedish regulations of selective disclosures on the secondary market for securities

   Författare :Elif Härkönen; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

   Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER