Essays about: "Mandatory disclosures."

Showing result 11 - 14 of 14 essays containing the words Mandatory disclosures..

  1. 11. Environmental Disclosure in Finnish and Swedish Annual and Sustainability Reports -a study of forest industry

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Susanna Vuorela; [2015-02-03]
    Keywords : Environmental reporting; content analysis; CONI model; Corporate Social;

    Abstract : Background and problem discussion: Sustainable development and corporate social responsibility are more and more important issues in the business world. Companies want to increasingly disclose information on their sustainable performance, and for example disclosures on environmental performance help organizations to manage relationships with their stakeholders. READ MORE

  3. 12. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE

  4. 13. CSR disclosures and the volatility of the stock market : A study of the Swedish and Danish stock markets

    University essay from Umeå universitet/Företagsekonomi

    Author : Marko Ravlic; Jonathan Yarnold; [2015]
    Keywords : CSR; mandatory disclosure; voluntary disclosure; regulations; Beta; volatility; stock price volatility;

    Abstract : Reporting regarding issues that are related to Corporate Social Responsibility have come into more and more focus lately. Most countries currently have a limited or no mandatory regulations regarding what should be included in either an annual report or in a stand-alone report in terms of CSR. READ MORE

  5. 14. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Lyubov Fallström; Henriksson Oksana; [2013-06-19]
    Keywords : Goodwill; Goodwill impairment; IAS 36; Disclosure; Mandatory disclosures.;

    Abstract : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. READ MORE