Sökning: "Principles-based accounting standards"

Hittade 5 avhandlingar innehållade orden Principles-based accounting standards.

  1. 1. 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 :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Different versions of a principles-based accounting

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

    Sammanfattning : .... LÄS MER

  3. 3. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Författare :Emmeli Runesson; Göteborgs universitet; Göteborgs universitet; Gothenburg University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Sammanfattning : .... LÄS MER

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

    Författare :Emmeli Runesson; Göteborgs universitet; Göteborgs universitet; Gothenburg University; []
    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

  5. 5. 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 :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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