Essays about: "Preparers"

Showing result 1 - 5 of 16 essays containing the word Preparers.

  1. 1. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

  3. 2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  4. 3.  Inside Out: A Qualitative Study of the Internal Barriers Encountered by Preparers of Sustainability Reports

    University essay from Umeå universitet/Företagsekonomi

    Author : Arvid Konradsson; Elias Zackrisson; [2023]
    Keywords : Barriers; Preparers; Sustainability reporting; Regulation and standards; Quality.;

    Abstract : Sustainability and sustainability reporting have become increasingly important in today's business landscape. With the emergence of new regulations such as the Corporate Social Responsibility Directive (CSRD), sustainability reporting is transitioning from a voluntary practice to a legislative requirement. READ MORE

  5. 4. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

    Author : Johan Elam; Mattias Löfvenberg; [2022]
    Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

    Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE

  6. 5. Early evidence on iXBRL regulation and its impact on information asymmetry in the US capital market

    University essay from Göteborgs universitet/Graduate School

    Author : Viktor Axelsson; Alexander Nilsson; [2021-06-24]
    Keywords : iXBRL; Information asymmetry; Regulation; iXBRL-tags; Difference in difference; propensity score matching;

    Abstract : The topic of extensible business reporting language (XBRL) has long been under debate regarding its effect and usefulness as a disclosure format. With the recent regulatory shift to the newest evolution of XBRL, inline XBRL (iXBRL), it once again becomes important to evaluate and understand the effects of the regulation. READ MORE