Essays about: "historical background of accounting"
Found 5 essays containing the words historical background of accounting.
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1. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012
University essay from Jönköping University/Internationella HandelshögskolanAbstract : 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
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2. Concept, Space, Home: A Conceptual History of Social Space, Functionalist Homes, and the Stockholm Exhibition of 1930
University essay from Lunds universitet/Avdelningen för idé- och lärdomshistoriaAbstract : The field of Conceptual History is often criticized for considering only a small slice of the historical vocabulary it intends to historicize. What about the discourse of the silenced, working at home, robbed of a pen? Concepts are indicative of many contexts of meaning: in this thesis, therefore, propelled by the foregoing question and statement, it is argued that the main protagonist of German, conceptual history, i. READ MORE
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3. International accounting standards. Future adoption of IFRSs in Japan and the Japanese accounting system
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: With the globalization of financial and capital markets, the internationalization of accounting standards has inevitably become a trend. Over time Japanese accounting standards have been harmonized and converged towards IFRSs. The remaining question at the moment is whether Japan should adopt IFRSs or not. READ MORE
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4. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union
University essay from IHH, Redovisning och finansieringAbstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE
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5. Back To and Beyond Socrates : An Essay on the Rise and Rhetoric of Existential Pedagogy
University essay from Institutionen för idé- och lärdomshistoriaAbstract : This essay concerns itself with the historical background to what it refers to as existential pedagogy, which designates the way in which existential literature presumably seeks to affect the reader so that he experiences his existence as isolated, and how this is done through the employment of harsh and uncompromising language and rhetorical devices. The assumption underlying this project is that there is a pedagogical purpose to the existential manner of de-livery, and this essay traces this purpose back to how in the 18th century certain thinkers – Johann Georg Hamann and Friedrich Schlegel – came to look back at Socrates rhetorical en-deavour in order to perfect their own desire to place the question of ‘meaning’, ‘knowledge’ or ‘truth’ into the hands of the receiving individual – the reader of a text or the student of a teacher. READ MORE
