Essays about: "Disclosure and Compliance"

Showing result 21 - 25 of 38 essays containing the words Disclosure and Compliance.

  1. 21. Reducing Swedish Banks’ Negative Impacts on Biodiversity : An Analysis of Possible Strategies

    University essay from KTH/Industriell ekologi

    Author : Mikaela Ring; [2015]
    Keywords : Banks; biodiversity; forests; finance; investments;

    Abstract : Svenska banker har stor förbättringspotential när det gäller att säkerställa att finansieringar och investeringar inte bidrar till utrotning av växt- och djurarter och förödelse av skog, våtmarker och orörda miljöer. I en rankning utförd av Fair Finance Guide fick sju av de största svenska bankerna mycket låga betyg för sina åtaganden och handlingar inom temat ”biodiversitet”. READ MORE

  3. 22. A study of Swedish listed companies to determine if their goodwill impairment disclosures comply with the requirements in IAS 36

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Grannas Braf Linnea; El Farran Mirvat; [2015]
    Keywords : IAS 36; Impairment test; Goodwill; Disclosure and Compliance;

    Abstract : Abstract Purpose – The purpose of this study is to investigate to what extent Swedish listed companies comply with the disclosure requirements in IAS 36, paragraph 134. The study also aims at assessing whether certain company-specific characteristics could impact companies´ disclosure levels. READ MORE

  4. 23. 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

  5. 24. Country-specific differences in disclosure compliance –A quantitative study comparing the compliance degree of paragraph 134 in IAS 36 Impairment of Assets in Sweden and the United Kingdom

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jonatan Rubenson; Therese Schagerlind; [2014-06-10]
    Keywords : Compliance; Disclosure; Goodwill; IAS 36; IFRS; Impairment; Multible Regression; Sweden; the United Kingdom;

    Abstract : Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase the transparency and comparability, which in the long run aims to harmonise the accounting behaviour. READ MORE

  6. 25. An Organizational Field Analysis about Granting Children Residing in Sweden without Permits their Statutory Right to Schooling

    University essay from Lunds universitet/Sociologi; Lunds universitet/Socialhögskolan

    Author : Johannes Jysky; [2014]
    Keywords : “illegal”; irregular immigrant; sans-papier; papperslös; children residing in the country without a permit; undocumented immigrant children; organizational field; right to schooling; public authorities; Social Sciences;

    Abstract : The centre of analysis in this research has been the new welfare legislation in Sweden 2013 granting children residing in the country without a permit tuition free and legal access to the Swedish educational system. Methodological triangulation has been used were a quantitative analysis has been made involving efforts taken to identify the number of children in the municipalities of Sweden having a high proportion of the country’s asylum seekers. READ MORE