Essays about: "AN on the main purpose of accounting"
Showing result 1 - 5 of 73 essays containing the words AN on the main purpose of accounting.
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1. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE
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2. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE
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3. Digitization and Avoided Emissions. A Case Study of Product Information at SEMCON
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : 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
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4. Financial reporting in family firms : A qualitative study on the objectives of financial reporting within family firms
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Background: Family firms represent the majority of firms worldwide, and are regarded as a crucial part of the global economy. Despite that, there is little known about their objectives of financial reporting i.e how they use, produce and value their financial reports. READ MORE
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5. The Hedging Premium
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Seminar Date: 2022-06-01 Course: BUSN79, Degree Project in Accounting and Finance Authors: Jakob Mathiasson & Philip Hausenkamph Examiner: Reda Moursli Key Words: Risk Management, Hedging, Firm Value, Insider Ownership, Foreign Ownership Purpose: The purpose of this paper is to investigate the impact of hedging derivatives on firm valuation in present time, as well as the partial effect of different corporate ownership structures affecting the relationship between hedging and firm value. Methodology: The econometrical approach is based on a random effects model, however also complimented by a fixed effects model. READ MORE
