Essays about: "Accounting for result of operations"

Showing result 1 - 5 of 13 essays containing the words Accounting for result of operations.

  1. 1. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  2. 2. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik; Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Khalil Mustafa; Victor Persson; [2017]
    Keywords : Credit risk; probability of default; logistic regression;

    Abstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE

  3. 3. "Red Cross-Listen In!" : A case study of how beneficiary communication and accountability contribute to reaching and measuring results

    University essay from Karlstads universitet/Institutionen för geografi, medier och kommunikation

    Author : Nina Paulsen Harling; [2015]
    Keywords : Results based management; beneficiary communication; accountability to beneficiaries; social media; mutuality; innovation; Red Cross and Red Crescent Movement; disaster and conflict operations; humanitarian aid; community engagement; beneficiary engagement.; Resultatbaserad förvaltning; kommunikation; dialog med förmånstagare; ansvarighet gentemot förmånstagare; sociala medier; innovation; rödakorsrörelsen; Röda korset; katastrof- och konfliktinsatser; humanitärt bistånd.;

    Abstract : While aiming to reach results (such as improved health status) humanitarian workers in aid organizations such as Red Cross and Red Crescent Movement (RCRCM)[1], make use of outcomes in related global forums, standards and networks. Common concepts discussed related to humanitarian action are the following ones: effectiveness, local ownership and mutual accountability. READ MORE

  4. 4. Who is winning the earnings game? : A study about earnings management and subsequent stock returns in the U.S equities market.

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Albin Bjurman; Afroza Rahman; [2014]
    Keywords : Real earnings management; accrual-based management; stock returns; accounting variables; stock repurchases; asset pricing; earnings management;

    Abstract : The earnings game and myopic performance focus induce managers to use judgment and influence to alter the reported earnings. Earnings management is the umbrella term for such manipulative actions, by accruals management or real activates management. READ MORE

  5. 5. Sustainability accounting between organizational legitimacy and efficiency

    University essay from Handelshögskolan i Stockholm/Institutionen för företagande och ledning

    Author : Niccoló Ricci; [2014]
    Keywords : Sustainability accounting; Organizational efficiency; Organizational legitimacy; Sustainability;

    Abstract : The increasing attention to corporate sustainability over the past few decades determined a surge in the need for information linked to organizations' environmental and social performance. In this perspective, sustainability accounting has emerged as key provider of that information, as it enables the measurement, the control and the reporting of a corporation's environmental and social issues. READ MORE