Essays about: "Accounting for result of operations"
Showing result 6 - 10 of 18 essays containing the words Accounting for result of operations.
-
6. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation
University essay from KTH/Fastigheter och byggandeAbstract : 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
-
7. 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 statistikAbstract : 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
-
8. "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 kommunikationAbstract : 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
-
9. 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/FöretagsekonomiAbstract : 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
-
10. Evaluating the impact of waiting time uncertainty on passengers´decisions
University essay from KTH/Systemanalys och ekonomiAbstract : Service reliability is one of the main factors influencing public transport level of service and, thus, passengers’ satisfaction. Public transport services are subject to various sources of uncertainty related to traffic conditions, public transport operations and passenger demand. READ MORE