Essays about: "Revenue recognition"

Showing result 1 - 5 of 17 essays containing the words Revenue recognition.

  1. 1. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Marcus Svensson; Amanda Hagos; [2021]
    Keywords : Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Abstract : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. READ MORE

  3. 2. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Albin Wärnlund; Tobias Klein; [2020]
    Keywords : Revenue recognition; IFRS 15; Economic reality; Economic substance over legal form; True and Fair view; Business and Economics;

    Abstract : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. READ MORE

  4. 3. Effects of in-game advertising on brand awareness in virtual reality game interactions

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Savvas Papadopoulos; [2020]
    Keywords : In-game advertising; Sense of presence; Brand Recognition; Brand Recall; Memory; Virtual reality; ;

    Abstract : Advertisers keep seeking new ways to target a wider audience while game developers are trying to monetize their game. This study investigates how Virtual Reality (VR) interactions influence user's sense of presence and brand awareness; specifically brand recall and brand recognition. READ MORE

  5. 4. The implicit and explicit memory of static and interactive objects in virtual reality

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Petra Olsson; [2019]
    Keywords : Virtual Reality; Implicit memory; Explicit memory; Advertising; ;

    Abstract : Virtual reality applications are developing fast and break new grounds every day in new industries. In today's market, most of the virtual reality projects are funded by venture capitalists and are yet to produce any revenue. READ MORE

  6. 5. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

    Author : Malin Johansson; Robin Porkolab; [2019]
    Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

    Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE