Essays about: "airline accounting"

Found 4 essays containing the words airline accounting.

1. 1. The value relevance of IFRS 16 on the Swedish market

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Matilda Hansson Brusewitz; Elin Pettersson; [2020]
   Keywords : IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

   Abstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE

3. 2. CSR Reporting in the Airline Industry - An Analysis of the Development of Airlines’ CSR Reporting

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Patrick Jabkowski; Christopher Andersson; [2013]
   Keywords : Development; CSR; Airlines; Reporting; Sustainability; Business and Economics;

   Abstract : This thesis aims to track the development of CSR and sustainability reporting in the airline industry. The emphasis is set only on the reporting practices and not on the companies’ CSR and sustainability activities per se. To analyse the development, a qualitative content analysis with a longitudinal-comparative research design was adopted. READ MORE

4. 3. Component depreciation in airline companies -A study about harmonization of accounting

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : David Strömberg; Niclas Åberg; [2012-06-13]
   Keywords : ;

   Abstract : Background and problem discussion: IASB is the organization that develops and publishes IFRS-regulations which is used in more than 100 countries across the world. One of IASB´s objectives is to harmonize accounting between countries in order to make international accounting information comparable (www.ifrs.com). READ MORE

5. 4. IFRIC 13 Customer Loyalty Programmes. Its effects on the information quality of companies' accounting

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Linda Johansson; Jeanette Ringius; [2008-05-21T08:24:07Z]
   Keywords : ;

   Abstract : General description of the research problem: When accounting for customer loyalty programs today, companies have to follow the rules of IAS 18 which offers two ways of accounting. The companies can follow paragraph 13 or paragraph 19 and therefore practice is varying and the companies’ accounting is not comparable. READ MORE