Sökning: "ifrs sweden"

Hittade 5 avhandlingar innehållade orden ifrs sweden.

1. 1. On the Importance of Accounting Information for Stock Market Efficiency

   Författare :Jiri Novak; Jan-Erik Gröjer; Mattias Hamberg; Mats Åkerblom; Colin Clubb; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; Business studies; Företagsekonomi;

   Sammanfattning : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. 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. 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. 4. Conversations on accounting practices : a study of an enforcement body in a time of regulatory change

   Författare :Anna-Stina Gillqvist; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : When EU adopted the International Financial Reporting Standards (IFRS) as a common accounting standard, each member state was required to have external enforcement bodies with responsibility for financial reporting supervision. This thesis investigates Sweden as a case study of how the evolvements initiated at the European level were set to practice in a member state. LÄS MER

7. 5. 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