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Showing result 1 - 5 of 9 essays matching the above criteria.

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. Intellectual capital disclosure in Swedish "knowledge companies" : A study on how intellectual capital is accounted for in three Swedish knowledge companies

   University essay from Akademin för hållbar samhälls- och teknikutveckling

   Author : Dennis Thorén; Glenn Rickardsson; [2012]
   Keywords : intellectual capital; knowledge-company; annual report; disclosure; Sweden;

   Abstract : Title: Intellectual capital disclosure in Swedish "knowledge companies" - a study on how intellectual capital is accounting for in three Swedish knowledge companies Problem: An organization has two kinds of assets; material assets and immaterial assets, also known as intellectual capital. There are straight forward ways of establishing the value of the material assets and stakeholders can easily find this information in either the income statement or the balance sheet. READ MORE

5. 4. Moving average - Valuation of Inventories : An empirical study of four manufacturing companies

   University essay from Handelshögskolan vid Umeå universitet

   Author : Robin Wännström; [2012]
   Keywords : Moving average; standard cost; SAP; hedging; exchange rates.;

   Abstract : Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. READ MORE

6. 5. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Stefan Linnér; Erik Olmsäter; [2011-06-22]
   Keywords : Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

   Abstract : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. READ MORE