Essays about: "conclusion of Accounting Standards"

Showing result 1 - 5 of 53 essays containing the words conclusion of Accounting Standards.

  1. 1. 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 : MSc in Accounting and Financial Management.... READ MORE

  2. 2. 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

  3. 3. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan; Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE

  4. 4. Implementation of environmental strategies in companies’ management and control system : -a study of sustainability reporting in the forest-, paper-, mining- and steel industry in Sweden

    University essay from SLU/Dept. of Economics

    Author : Anna-Carin Fahlberg; [2020]
    Keywords : accounting postulates; corporate sustainability strategy; GRI; levers of control; sustainability management and control system; sustainability reporting;

    Abstract : Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. READ MORE

  5. 5. Auditing Complex Fair Value Measurements : The Battle of Interpretations

    University essay from Stockholms universitet/Företagsekonomiska institutionen; Stockholms universitet/Företagsekonomiska institutionen

    Author : Emil Otterskog; Ted Wanning; [2020]
    Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

    Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE