Essays about: "accounting disclosures"

Showing result 16 - 20 of 37 essays containing the words accounting disclosures.

  1. 16. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE

  3. 17. Determinants of Disclosure Quality: A study of environmental liability disclosures

    University essay from Göteborgs universitet/Graduate School

    Author : Anna Hallgren; Julia Johansson; [2016-09-15]
    Keywords : ;

    Abstract : Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability. READ MORE

  4. 18. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
    Keywords : ;

    Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE

  5. 19. Comparison of employee disclosures between Nordic countries

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Dorota Glosniak; Tim Ramström; [2015-06-25]
    Keywords : CSR; Employee disclosure; GRI; Nordic countries;

    Abstract : Background: The Nordic countries are generally seen as the leaders in CSR accounting. However, one cannot assume that all the Nordic countries disclose information in the same way. At the same time, few studies have been made that concerns employee disclosures separated from other CSR aspects. READ MORE

  6. 20. 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