Essays about: "accounting standard change"

Showing result 6 - 10 of 40 essays containing the words accounting standard change.

  1. 6. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

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

    Author : Lucas Aras; Georges Chalami; [2021]
    Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

    Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

  3. 7. IKEA Land Use Footprint : Quantification of Carbon Emissions and Removals from Forest Lands, Plants and Wood Products

    University essay from KTH/Energiteknik

    Author : Celia Cacho Salvador; [2021]
    Keywords : ;

    Abstract : Accounting for carbon removals and reducing the carbon emissions related to the LULUCF sector has become a relevant target to limit the global temperature rise to 1.5ºC, in alignment with the Paris Agreement. READ MORE

  4. 8. 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

  5. 9. Quantification of a Swedish Digitalization Company´s GHG Emission : A Single Case Study

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Joakim Rydén; Fabian Sandegård; [2020]
    Keywords : Continuous GHG tracking; GHG Protocol; Digitalization; Avoided Emissions; Scope 3; Climate Controlling; GHG Accounting; Kontinuerlig GHG uppföljning; GHG Protocol; Digitalisering; Avoided Emissions; Scope 3; Climate Controlling; GHG Redovisning;

    Abstract : Research shows that the warming of the climate over the last century is extremely likely due to human activities. Furthermore, there is a need for an understanding how business activities counteract or contribute to climate change. In particular, the digitalization industry is often introduced as an important player in climate challenge. READ MORE

  6. 10. Eco-innovations and firms’ financial performance : A study of a relationship between eco-innovations and financial performance of firms who make them.

    University essay from Högskolan Dalarna/Företagsekonomi

    Author : Polona Cigoj; [2020]
    Keywords : Eco-innovations; Sustainability; financial performance; market performance; Nordic region;

    Abstract : Much of the existing body of literature analyzes the relationship between eco-innovations and financial performance. Our study differentiates from this literature, by focusing on the scarcely investigated Nordic context, by providing a holistic view on eco-innovations and finally by analyzing also the effects eco-innovations have on marker performance. READ MORE