Essays about: "CONCLUSIONS OF ACCOUNTING STANDARDS"

Showing result 1 - 5 of 20 essays containing the words CONCLUSIONS OF ACCOUNTING STANDARDS.

  1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  3. 2. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  4. 3. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hanna hedin; Hilda Havert; [2015-03-10]
    Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

    Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE

  5. 4. "Red Cross-Listen In!" : A case study of how beneficiary communication and accountability contribute to reaching and measuring results

    University essay from Karlstads universitet/Institutionen för geografi, medier och kommunikation

    Author : Nina Paulsen Harling; [2015]
    Keywords : Results based management; beneficiary communication; accountability to beneficiaries; social media; mutuality; innovation; Red Cross and Red Crescent Movement; disaster and conflict operations; humanitarian aid; community engagement; beneficiary engagement.; Resultatbaserad förvaltning; kommunikation; dialog med förmånstagare; ansvarighet gentemot förmånstagare; sociala medier; innovation; rödakorsrörelsen; Röda korset; katastrof- och konfliktinsatser; humanitärt bistånd.;

    Abstract : While aiming to reach results (such as improved health status) humanitarian workers in aid organizations such as Red Cross and Red Crescent Movement (RCRCM)[1], make use of outcomes in related global forums, standards and networks. Common concepts discussed related to humanitarian action are the following ones: effectiveness, local ownership and mutual accountability. READ MORE

  6. 5. Goodwill Accounting -A study of public groups in Sweden, Germany and the United Kingdom before and after IFRS

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Diego Artigas; Martin Lorentsson; Axel Nilsson; [2014-06-13]
    Keywords : Accounting; goodwill; impairment; amortization; IFRS; harmonization.;

    Abstract : Background and problem: The European Union has worked to achieve accounting harmonization during the last decades. In 2005, IFRS became mandatory for public groups within the European Union when compiling their consolidated financial statements. Whether or not this has lead to harmonization in practise is a debated subject. READ MORE