Essays about: "Objective Of Financial Statements"

Showing result 1 - 5 of 14 essays containing the words Objective Of Financial Statements.

1. 1. Assessing Subsidiary Performance in a Multinational Context - A single case study investigating practical procedures for performance measurement and underlying factors for performance creation.

   University essay from Göteborgs universitet/Graduate School

   Author : Simon Anderberg; Simon Eliasson; [2023-07-18]
   Keywords : Performance; Subsidiary Measurement; Network Measurement; Capability Measurement; Performance Measurement System;

   Abstract : The path for successful performance is uncertain for any corporation, where there is no concise definition of performance and the objective of the organisation. The uncertainties and challenges related to the management of Multinational Corporations (MNCs) complicates the performance assessment of subsidiaries. READ MORE

3. 2. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

   University essay from Umeå universitet/Företagsekonomi

   Author : Ernest Oppong; Allen Beng Ngum; [2023]
   Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

   Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

4. 3. Reasonable accommodation - at what cost?

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Axel Edling; [2023]
   Keywords : Public international law; International labour law; International disability law; Reasonable accommodation; Right to work; Persons with disabilities; UNCRPD; Article 27; Jungelin; Sahlin; V.F.C.; Law and Political Science;

   Abstract : The United Nations Convention on the Rights of Persons with Disabilities is not only the main instrument of international disability law, but also connects the field with a multitude of other areas of international human rights law. In its 27th Article it guarantees the right to work for persons with disabilities, thereby bridging the gap between international disability- and international labour law. READ MORE

5. 4. The prediction of Future Earnings using Fundamental Signals

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

   Author : Diana Yanesová; Yuxi Lu; [2022]
   Keywords : Earnings prediction; Fundamental signals; Asymmetric impact;

   Abstract : According to fundamental analysis theory, various sources of accounting and economic information may be used to determine the fundamental value of a firm. One such source is information included in the financial statements. READ MORE

6. 5. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

   University essay from Jönköping University/Internationella Handelshögskolan

   Author : Simon Burman; Gabriel Demirel; [2021]
   Keywords : Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

   Abstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE