Essays about: "Disclosure and Compliance"

Showing result 16 - 20 of 38 essays containing the words Disclosure and Compliance.

  1. 16. Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation 

    University essay from

    Author : Viktor Kjellberg; Johannes Hildingsson; [2016]
    Keywords : Integrated Reporting; Legitimacy Theory; OMXS30; Stakeholder Theory; Strategic information disclosure; Voluntary Disclosure Theory;

    Abstract : Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. READ MORE

  3. 17. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  4. 18. Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Herman Petersen; Joacim Svensson; [2016]
    Keywords : Intellectual capital; Integrated reporting;

    Abstract : Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. READ MORE

  5. 19. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Elise Krumholz; [2015]
    Keywords : Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

    Abstract : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. READ MORE

  6. 20. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE