Essays about: "IAS 1"

Showing result 1 - 5 of 33 essays containing the words IAS 1.

  1. 1. Invasive plant species in southwest Sweden: Evaluation methods of removal by empirical study and literature review

    University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

    Author : Carl-Johan Dekker; [2023-08-07]
    Keywords : Invasive alien species; management; nature conservation; biodiversity;

    Abstract : Invasive alien species (IAS), are one of the five biggest threats to biodiversity worldwide. An instrument for biodiversity protection in Sweden is the establishment and management of nature reserves. The goal of nature reserves is to protect valuable nature and rare species to preserve biodiversity. READ MORE

  3. 2. The Expected Credit Loss Model's Impact on the Cyclicality of Credit Supply: A Study of the Implementation of IFRS 9

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

    Author : Oskar Duan; Iuliana Tornea; [2022]
    Keywords : Expected credit loss; Incurred credit loss; Capital crunch; IFRS 9; Capital Requirements;

    Abstract : The accounting standard for recognizing loan loss provisions changed in 2018 from IAS 39 to IFRS 9. IFRS 9 introduced the expected credit loss model (ECL), intended to be an improved alternative to its predecessor, the incurred credit loss model (ICL), which was criticized for the "too little, too late" provisioning during the 2008 financial crisis. READ MORE

  4. 3. How do independent school admission rules affect school segregation? : An agent-based model in a Swedish context

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS

    Author : Oskar Johansson; [2022]
    Keywords : ;

    Abstract : School segregation has previously been found to be a product of residential segregation, student/parental preferences and school allocation methods. In Sweden, rules regarding school allocation methods prevent both public and independent schools from sorting students by socioeconomic background, ability or ethnicity. READ MORE

  5. 4. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE

  6. 5. Japanese knotweed: the "nightmare plant" haunting Scania

    University essay from Lunds universitet/Examensarbeten i biologi

    Author : Mikael Ståhlberg; [2020]
    Keywords : Biology and Life Sciences;

    Abstract : Invasive alien species (IAS) are one of the most important direct drivers of biodiversity loss and changes in ecosystem services. Over the last 20 years IAS are estimated to have cost the EU at least 12 billion euro per year. These costs continue to increase. READ MORE