Essays about: "what is the principle of accounting"

Showing result 1 - 5 of 11 essays containing the words what is the principle of accounting.

1. 1. Climate-neutral buildings – Impact of existing definitions on building design

   University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Author : Nishat Tasnia Aive; Roberts Razna; [2022]
   Keywords : Climate neutrality; Climate-neutral buildings; Climate impact; Climate compensation measures; Climate-neutral certifications; Technology and Engineering;

   Abstract : Climate change poses one of the most substantial threats to humanity today global greenhouse gas emissions are not reduced drastically in the near future, it can lead to severe consequences worldwide. To address this issue, global and national goals have been developed which aim to foster climate-neutral societies and industries. READ MORE

3. 2. Sustainability reporting and the related challenges of the United Nations Global Compact signatories : A qualitative study in the Nordic region

   University essay from Umeå universitet/Företagsekonomi

   Author : Donata Nissim; Tatenda Mugwira; [2018]
   Keywords : Sustainability; Corporate Social Responsibility; GRI; UNGC; SDGs; Sustainability reporting; Nordic region; Challenges; Non-Financial disclosure; Sustainability accounting; Materiality assessment;

   Abstract : Abstract Sustainability has been one of the most discussed topics among the business world and society for the last decade. The globally growing concern about sustainability related issues has led to businesses and non-businesses meet the demand of their stakeholders by producing a sustainability report to demonstrate their work and development in sustainability and how they have measured it. READ MORE

4. 3. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

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

   Author : Tova-Li Nordin; Josefin Roskvist; [2018]
   Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

   Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE

5. 4. Earnings Management under IFRS

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : David Backaliden; Ragnar Nilhag; [2017]
   Keywords : Earnings Management; Discretionary Accruals; Jones Cash Flow Model; IFRS; Conservatism; Business and Economics;

   Abstract : Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. READ MORE

6. 5. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Johanna Lindberg; Emma Maesel; [2014-06-17]
   Keywords : Housing cooperative association; progressive depreciation; depreciation methods; K2 K3; accounting norms and practice; Sweden;

   Abstract : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. READ MORE