Essays about: "FINANCIAL REPORTING STANDARDS"

Showing result 16 - 20 of 75 essays containing the words FINANCIAL REPORTING STANDARDS.

  1. 16. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Quach; Lisa Tu; [2020-07-01]
    Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Abstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE

  3. 17. Non-financial reporting: What about the internal interest? : A quantitative study on commission in the private sector

    University essay from Umeå universitet/Företagsekonomi

    Author : Pernilla Danielsson; Sandra Ek; [2020]
    Keywords : Sustainability reporting; GRI; Non-financial report; Stakeholders; Employees; Internal interest;

    Abstract : The topic of sustainability has never been as relevant as it is today. Most recently, we have been following climate activists strike worldwide, the U.S. withdraw from the Paris Agreement and we have seen the world elite leave climate meetings without agreements. READ MORE

  4. 18. 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. 19. The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks

    University essay from Umeå universitet/Företagsekonomi

    Author : Elin Blom; Alexandra Larsson; [2020]
    Keywords : Sustainability reporting; CSR; anti-corruption; money laundry; corruption; CONI model; Consolidated Narrative Interrogation Model; GRI; Legitimacy theory; Stakeholder theory;

    Abstract : In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. READ MORE

  6. 20. Att mäta och jämföra hållbarhet : en fallstudie av tre svenska skogsbolag

    University essay from SLU/Dept. of Forest Economics

    Author : Albin Nyström; Anders Nytell; [2020]
    Keywords : ekoeffektivitet; GRI; miljömålsrapportering; miljönytta; skogsindustri; eco-efficiency; environmental reporting; environmental benefits; forestry; GRI;

    Abstract : Idag publicerar många av de större svenska företagen hållbarhetsrapporter som komplement till de traditionella finansiella rapporterna. En hållbarhetsrapport ska ge information om företagets arbete med hållbarhetsfrågor och dess påverkan på den värld det verkar i. READ MORE