Essays about: "Accounting application"

Showing result 11 - 15 of 89 essays containing the words Accounting application.

  1. 11. Application of HEC-HMS modelling on River Storån,Model evaluation and analysis of the processes by using soil moisture accounting loss method

    University essay from Lunds universitet/Avdelningen för Teknisk vattenresurslära

    Author : Pooja Makki Vijayaprakash; [2021]
    Keywords : River Storån; HEC-HMS; SMA; streamflow; baseflow; evapotranspiration; Technology and Engineering;

    Abstract : River Storån, a major tributary of Lake Bolmen which is a source of fresh water to Skåne county of Sweden is found to alter the color of water in the lake due to the presence of natural organic matter. Hence it is of utmost importance to study the river to understand the dynamics of generation and flow of water from the river to the lake. READ MORE

  2. 12. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

  3. 13. The forgotten accounting chioce : A study about Attention to Detail in the note disclosure

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Wilma Johansson; [2021]
    Keywords : Notes; footnotes; conservative accounting; Attention to Detail;

    Abstract : Background: Investors does seldom use the information provided within the notes when making investment decisions even though it is evident that notes impact the organisations share price. The reason is unclear, though hypothetically it is possible that the unawareness of potential advantages and disadvantages might be the problem. READ MORE

  4. 14. Assessment of Urban Metabolism of Stockholm Royal Seaport : Through the Enhanced Economy Wide Material Flow Accounting Framework

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Sina Abrishami; [2020]
    Keywords : Urban Metabolism; Economic Wide Material Flow Analysis; Material Flow Analysis; Stockholm Royal Seaport; Circular Economy; Bottom-up data; Top-down data;

    Abstract : Material flows in Urban Metabolism play a key role for the purpose of building urban areas and growing the economy. There is lack of standard method for accounting of material flows within and across the boundaries of urban systems. READ MORE

  5. 15. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE