Sökning: "international financial reporting"

Visar resultat 1 - 5 av 18 avhandlingar innehållade orden international financial reporting.

  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 financial performance : a study of how financial numbers become meaningful

    Författare :Per Åhblom; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This book is about the question of how financial numbers become meaningful. This is one of the most central questions for companies and organisations active on capital markets around the globe because the understanding of these numbers is the basis for capital-allocation decisions that can both make or break the real economy. LÄS MER

  7. 5. Accounting and Stockmarkets

    Författare :Jan Marton; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    Sammanfattning : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. LÄS MER