Essays about: "IFRS 15"

Showing result 6 - 10 of 17 essays containing the words IFRS 15.

  1. 6. Reflecting Reality or Shaping Reality? A Qualitative Case Study of the Intra-Organisational Interpretation and Mobilisation of IFRS 15

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

    Author : Pauline Henriksson Rahm; Alexandra Olsson; [2018]
    Keywords : IFRS implementation; Accounting-related regulatory frameworks; IFRS 15; Sociological accounting; Boundary-work;

    Abstract : This thesis explores the introduction of the revenue recognition standard, IFRS 15, into a global, multinational organisation. Through a single, qualitative case study based on semi-structured interviews, it aims to examine the intra-organisational interpretation and mobilisation of IFRS 15. READ MORE

  3. 7. Determinants of Disclosure Quality: A study of environmental liability disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Anna Hallgren; Julia Johansson; [2016-09-15]
    Keywords : ;

    Abstract : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. READ MORE

  4. 8. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
    Keywords : ;

    Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE

  5. 9. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  6. 10. Why do preparers participate in the development of the accounting standard IFRS 15? - A study on the aspects of region, industry, opinion and argumentation

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Elsa Wachtmeister; Martin Strömland; [2016]
    Keywords : Business and Economics;

    Abstract : .... READ MORE