Essays about: "K3"

Showing result 1 - 5 of 53 essays containing the word K3.

  1. 1. Accounting and Apartment Prices - Evidence from the Swedish housing market

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

    Author : Johan Lanner; Karl Bokvist; [2018]
    Keywords : K3-framework; tenant-owner associations; apartment prices; usage of accounting information; financial reporting quality;

    Abstract : Prices in the Swedish housing market have developed considerably faster than Swedish GDP in recent years, resulting in increased leverage among apartment buyers and a higher financial risk in the Swedish economy. Furthermore, from the financial reporting year starting in 2014, Swedish non-listed entities were mandatorily required to adopt one of the K-frameworks. READ MORE

  2. 2. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

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

    Author : Ronja Bjurulf; Lukas Enwall; [2018]
    Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

    Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE

  3. 3. Strukturkalkens inverkan på såbäddens aggregategenskaper : en studie inriktad på strukturkalkning av lättleror

    University essay from SLU/Department of Biosystems and Technology (from 130101)

    Author : Hjalmar Tindberg; [2018]
    Keywords : strukturkalk; kalk; lättlera; lerjord; aggregatstabilitet; marklära; limestone; structure lime; aggregate stability; loamy clay soil;

    Abstract : Kalkning är en åtgärd som bidrar till att förbättra åkerjordens beskaffenhet och höja grödors avkastningspotential. Det finns flera olika typer av kalkning. Ett exempel är traditionell kalkning som syftar till att höja pH i jorden genom tillförsel av kalkstensmjöl. READ MORE

  4. 4. Nonradial Solutions of a Nonlinear Elliptic Equation

    University essay from Lunds universitet/Matematik (naturvetenskapliga fakulteten)

    Author : Sebastian Andersson; [2017]
    Keywords : Mathematics and Statistics;

    Abstract : We consider the partial differential equation ∆u + f(u) = 0 in two dimensions,where f is a nonlinear function of u. Under certain assumptions on f we show that the equation has non-radial C² solutions with u(x) → 0 as |x| → 0 with an arbitrary number of zeros on each axis. READ MORE

  5. 5. Motivational Factors to Determine Accounting Choice: Unfolding company size as assumption

    University essay from Göteborgs universitet/Graduate School

    Author : Zebastian Hermansson; [2016-09-15]
    Keywords : Real estate accounting; K2; K3; rules based accounting; principles based accounting;

    Abstract : MSc in Accounting.... READ MORE