Avancerad sökning

Hittade 2 avhandlingar som matchar ovanstående sökkriterier.

1. 1. An investigation of practitioners' and students' conceptions of accounting work

   Författare :Samantha Sin; Lars-Ove Dahlgren; Madeleine Abrandt Dahlgren; Anna Reid; Alan Jones; Linköpings universitet; []
   Nyckelord :Accounting profession; accounting higher education; conceptions of accounting work; professional ethics; generic skills; learning trajectory; Redovisningsprofession; redovisning högre utbildning; uppfattningar av redovisningsarbete; professionell etik; generiska färdigheter; lärandebanor; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Sammanfattning : This thesis aims at exploring conceptions heJd of accounting work by students and practitioners. The findings are useful for informing accounting education and the cmTiculum and thus enhance accounting graduate readiness for work. LÄS MER

3. 2. 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