Essays about: "BFN"

Found 3 essays containing the word BFN.

1. 1. Rules- or Principles-based Accounting Frameworks? A text analysis of the K2 and K3 frameworks

   University essay from Göteborgs universitet/Graduate School

   Author : Anna Dirhammar; Linnéa Karlsson; [2015-07-06]
   Keywords : Rules-based; Principles-based; Accounting frameworks; K2; K3; Index Model;

   Abstract : Background and research problem: Accounting quality and accounting scandals may both be affected by the formulation of standards. Recently, the international debate regarding classification of frameworks has received major focus in Sweden as a result of the implementation of K2 and K3. READ MORE

3. 2. R&D Capitalization and The Income Smoothing Hypothesis – A study of Swedish listed Companies

   University essay from Företagsekonomiska institutionen

   Author : Karen Fuentes; Annelie Persson; [2011]
   Keywords : Earnings management; income smoothing; R D accounting; R D capitalization; ΔROA;

   Abstract : This paper examines whether Swedish listed firms use research and development (R&D) accounting as a tool for income smoothing (hypothesis 1). One controversial accounting issue concerning R&D is that R&D capitalization could be influenced by earnings management purposes due to a subjective accounting treatment. READ MORE

4. 3. The pain versus the gain : A qualitative study on the proposed IFRS for SMEs whether it would be suitable for companies in Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Weena Göransson; [2008]
   Keywords : ;

   Abstract : Small and medium-sized enterprises (SME) are potentially the most dynamic sector of the economy and their growth is considered to be key for the overall economic well-being. Micro, small and medium-sized enterprises are socially and economically important, since they represent 99 % of all enterprises in the EU and provide around 65 million jobs and contribute to entrepreneurship and innovation. READ MORE