Essays about: "International financial standards"

Showing result 21 - 25 of 94 essays containing the words International financial standards.

  1. 21. Inherited Human Rights Risk - The Importance of Human Rights Due Diligence in M&A Transactions

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Astrid Bendixen Kettis; [2018]
    Keywords : Public International Law; M A; Human Rights; Law and Political Science;

    Abstract : To date, there is no international ‘hard law’ instrument creating legally binding obligations for corporations. Instead, corporate activity is regulated by domestic law and ‘soft law’ standards on corporate responsibility and human rights. READ MORE

  3. 22. Harmonisering av föreställningsramar : En komparativ studie av IASB och FASB

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

    Author : Kajsa Johansson; Malin Österberg; [2018]
    Keywords : Harmonization; conceptual framework; IASB and FASB.; Harmonisering; föreställningsram; IASB och FASB.;

    Abstract : Den internationella aspekten av redovisning har på senare tid blivit allt mer betydande då många företag utformar sina finansiella rapporter för en internationell publik. Det finns dock väsentliga skillnader i redovisning mellan länder som kan försvåra jämförbarheten. READ MORE

  4. 23. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

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

    Author : Ronja Bjurulf; Lukas Enwall; [2018]
    Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

    Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE

  5. 24. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  6. 25. THE IMPACT OF LIQUIDITY ON PROFITABILITY : An explanatory study of the banking sector between 2008 and 2017

    University essay from Umeå universitet/Företagsekonomi

    Author : Chembe Rodney Bwacha; Jing Xi; [2018]
    Keywords : ;

    Abstract : The 2007/08 global financial crisis led to significant changes in the financial world especially the banking sector. It led to regulators and governments tightening regulations in banking sector in order to mitigate the aftermath effects of the global crisis as well as prevent a repeat of the mistakes that initially led to the kick-off of the crisis. READ MORE