Essays about: "financial accounting reporting process"

Showing result 1 - 5 of 21 essays containing the words financial accounting reporting process.

  1. 1. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Clara Myhrman; [2023]
    Keywords : Scope 3 reporting; carbon accounting; value chain emissions; organisational characteristics; Scope 3 rapportering; koldioxidredovisning; värdekedjans utsläpp; organisatoriska egenskaper;

    Abstract : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. READ MORE

  3. 2. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Author : Johan Elam; Mattias Löfvenberg; [2022]
    Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE

  4. 3. Mergers and Acquisitions - Motives, Success factors, Due diligence & the Integration phase : A qualitative study concucted on three listed Swedish companies

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Olle Jansson; Victor Ericsson; [2022]
    Keywords : Mergers and Acquisitions; due diligence; integration; integration strategy; M A process;

    Abstract : Background: In year 2021 M&A deals accounted for 5.1 trillion US dollars which crushed the last record of 4.1 trillion US dollars. The strategy of creating shareholder value by acquiring, merging or through other restructuring activities is accelerating at an increasing pace. READ MORE

  5. 4. HOW HAS TECHNOLOGY INFLUENCED FINANCIAL REPORTING PROCESS IN ACCOUNTING FIRMS? : An analysis of two international audit firms in Liberia

    University essay from Umeå universitet/Företagsekonomi

    Author : PRISCA ENOW ETCHI; SYLVIA FREEMAN TARKPAH; [2019]
    Keywords : AUTOMATION; FINANCIAL REPORTING; TECHNOLOGY; AUDITING FIRMS;

    Abstract : Technology helps firms maintain data flow, track processes and maintain employee records. Technology makes it possible for firms to operate efficiently and effectively with minimal manpower and helps to reduce operating costs. READ MORE

  6. 5. 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