Essays about: "Cost accounting Standards"

Showing result 1 - 5 of 24 essays containing the words Cost accounting Standards.

  1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  3. 2. Profitability of animal welfare : a German pig fattening business participating in the German animal welfare initiative “Initiative Tierwohl”

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Jana Zibolka; [2021]
    Keywords : farm animal welfare; fattening pig production; Initiative Tierwohl; profitability; cost accounting; risk analysis; farm case;

    Abstract : Increasing numbers of people are concerned about the conditions of farm animal husbandry systems and of the whole meat industry as well as of the welfare of farm animals in Germany. The willingness to pay for animal welfare-friendly products is increasing, while until now there is only one market-based farm animal welfare (FAW) label in Germany, the “Initiative Tierwohl” (ITW). READ MORE

  4. 3. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  5. 4. Life cycle assessment of a CAV, a VAV, and an ACB system in a modern Swedish office building

    University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Nadeen Hassan; [2019]
    Keywords : Life cycle assessment; Environmental impacts; HVAC systems; Environmental indicator; Energy; Environmental performance; Impact assessment; Life cycle impact; Buildings; SimaPRO; Ecoinvent; Manufacturing phase; Operation phase; Active chilled beams; Variable-air-volume system; Constant-air volume system.; Technology and Engineering; Earth and Environmental Sciences;

    Abstract : Energy use in buildings contributes significantly to the global energy demand and environmental impacts. Among all building services, heating, ventilation, and air conditioning (HVAC) systems consume the most energy. HVAC systems are as well one of the largest consumers of natural resources and materials in the building sector. READ MORE

  6. 5. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Tova-Li Nordin; Josefin Roskvist; [2018]
    Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

    Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE