Sökning: "international financial reporting standards"

Visar resultat 1 - 5 av 15 avhandlingar innehållade orden international financial reporting standards.

1. 1. 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

3. 2. National Adoption of International Financial Reporting Standards : The case of China

   Författare :Maria Bengtsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; Adoption; National; Policy; Accounting;

   Sammanfattning : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. LÄS MER

4. 3. 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

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

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

   Sammanfattning : .... LÄS MER

7. 5. 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