Essays about: "Telecommunication accounting"

Found 5 essays containing the words Telecommunication accounting.

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. Corporate Sustainability and Reporting Frameworks : A Methodology forAligning Various Guides on Sustainable Development Goals

   University essay from Linköpings universitet/Industriell miljöteknik

   Author : Egemen Kücükgül; [2020]
   Keywords : Corporate Sustainability; Sustainable Development Goals; GRI; IIRC; Alignment;

   Abstract : The number of sustainability-related reporting frameworks has been increasing throughout the years, as a response to increasing awareness towards the sustainability-related issues from various stakeholders of companies. At the same time, major sustainability-related reporting frameworks publish more guides to support the business on its Sustainability Development Goals (SDGs) commitment. READ MORE

4. 3. Big Bath and Impairment of Goodwill : A study of the European telecommunications industry

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Amalia Reimbert; Caroline Karlsson; [2016]
   Keywords : Big bath; Impairment of goodwill; Earning management; Europe; Telecommunication industry;

   Abstract : Income decreasing strategies conducted by management could be harmful for various stakeholders. One example is big bath accounting, which could be accomplished in numer- ous ways. This study focus on big baths achieved by recognising impairments of goodwill. READ MORE

5. 4. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Hanna hedin; Hilda Havert; [2015-03-10]
   Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

   Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE

6. 5. Threat Analysis of Video on Demand Services in Next Generation Networks

   University essay from Institutionen för datavetenskap

   Author : Rickard von Essen; [2010]
   Keywords : Threat analysis; Security; NGN; IMS; SIP; UE; IPTV; STB; VoD; AAA; RTSP; Threat tree; Authentication; IPsec;

   Abstract : IP Multimedia Subsystem (IMS) is the next generation of telecommunication systems. The system is based on an IP network and uses technologies from the Internet. The IMS system is designed to evolve from a telephone system into a general information and communication system. READ MORE