Essays about: "thesis in accounting standards"

Showing result 1 - 5 of 78 essays containing the words thesis in accounting standards.

  1. 1. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  3. 2. 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

  4. 3. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    University essay from Umeå universitet/Företagsekonomi

    Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

  5. 4. Digitization and Avoided Emissions. A Case Study of Product Information at SEMCON

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jonathan Blomberg; Johan Brasch; [2022-04-07]
    Keywords : Avoided Emissions; Product Information; Digitization; Digitalization; CO2 Footprint; Scope 3 Emissions; GHG Protocol;

    Abstract : The environmental threat of our time puts pressure on all areas to reduce the climate impact.The Paris Agreement set by the United Nations has set an aspiring goal of limiting the global warming by 1.5 (United Nations, 2021). This goal has started the work towards developing ac counting standards for greenhouse gas emissions. READ MORE

  6. 5. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE