Essays about: "conclusion of Accounting Standards"

Showing result 1 - 5 of 56 essays containing the words conclusion of Accounting Standards.

  1. 1. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    University essay from Umeå universitet/Företagsekonomi

    Author : Maxx Hillman; Linus Sjösten; [2022]
    Keywords : Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Abstract : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. READ MORE

  3. 2. Evaluation of Building Forms: An analytical study on environmental impact and energy performance

    University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Shivani Mutatkar; Marianna Ciepiela; [2022]
    Keywords : Building form; Form factor; Energy demand; Environmental impact; Global warming potential; Technology and Engineering;

    Abstract : The study consisted of an analysis of buildings with different forms, based on residential archetypes, and an assessment of their energy demand and environmental impact, for Swedish conditions. A Shoebox Study was performed, including seven building archetypes, developed by assembling basic units, shaped like a shoebox. READ MORE

  4. 3. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

    University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Author : Andreas Danielsson; Fredrik Lindblad; [2021]
    Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

    Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE

  5. 4. Materiality in the context of Sustainability

    University essay from Göteborgs universitet/Graduate School

    Author : Emem Simon Inyangudom; [2020-07-01]
    Keywords : Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

    Abstract : Aim: This research aims to study the idea of materiality by examining how Swedish companies assess and report materiality in their sustainability reports. The research, therefore, sheds light on how materiality is being interpreted by companies in their sustainability reports and its potential to increase stakeholder accountability. READ MORE

  6. 5. Modelling gross primary production in semi-arid regions: effects on carbon uptake of intensive agriculture in southern Kenya

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Malin Ahlbäck; [2020]
    Keywords : Physical Geography; Ecosystem Analysis; GPP; Africa; Kenya; Land cover changes; Cropland; Remote sensing; Sentinel-2; Earth and Environmental Sciences;

    Abstract : Background and aim: Gross primary production (GPP) is the largest global carbon (C) flux and an important component for counteracting anthropogenic CO2 emissions, understanding vegetation dynamics, and sustaining universal human standards. Africa plays a prominent role in the global C cycle, though our understanding of GPP dynamics is largely hampered by a paucity of ground-based observations. READ MORE