Essays about: "consolidated financial statement"

Found 3 essays containing the words consolidated financial statement.

  1. 1. Assessing materiality of sustainability issues and their financial impact from an investor perspective. A study in analyzing materiality as a sector-specific issue, applied to the Swedish Textile and Apparel Industry.

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Catharina Backlund; Ylva Forsberg; [2017-08-29]
    Keywords : Sustainability Reporting; Materiality; ESG; Sustainable Investment; Textile Industry;

    Abstract : Background & Problem: Based on the assumption that sustainability efforts hinder the objective of profit maximization, companies have been thought to lack incentive for conducting their operations in a sustainable manner. There is however an increasing amount of stakeholder demand for corporate sustainability. READ MORE

  3. 2. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  4. 3. Fastighetsbolags användning av verkligt värde : En studie i företags uppfattning om värdering av förvaltningsfastigheter till verkligt värde

    University essay from Institutionen för ekonomisk och industriell utveckling

    Author : Amelie Dunder; Emma Zander; [2008]
    Keywords : Investments properties; IAS 40; Fair value; Stakeholder theory; Förvaltningsfastigheter; IAS 40; verkligt värde; orealiserade värdeförändringar; agentteorin;

    Abstract : Bakgrund och problem: Det pågår en diskussion om införandet av värdering av förvaltningsfastigheter till verkligt värde. Diskussionen grundar sig främst i att fastighetsbolagens resultat påverkas av orealiserade värdeförändringar genom att dessa inkluderas i rörelseresultatet. READ MORE