Essays about: "kvalitativ redovisning"
Showing result 1 - 5 of 21 essays containing the words kvalitativ redovisning.
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1. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE
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2. Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance
University essay from KTH/Industriell ekonomi och organisation (Inst.)Abstract : Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. READ MORE
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3. Digitaliseringens förändringsprocess : en fallstudie inom redovisningsbranschen
University essay from SLU/Dept. of EconomicsAbstract : Digitalization helps organizations to create new business opportunities despite this, it is not used to its full potential within the accounting industry. The purpose of this study has therefore been to understand the change process within the accounting industry when the industry is changed by digitalization. READ MORE
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4. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation
University essay from KTH/Fastigheter och byggandeAbstract : Traditionally Operational Leases have been exempted from being recognized on the balance sheet of the financial statements. With the new leasing regulation presented by the International Accounting Standards Board (IASB); International Financial Reporting Standards 16 (IFRS 16), with effective date of 2019‐01‐01 operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE
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5. Intellectual capital measurement practices in the Swedish banking sector : An explorative study
University essay from Högskolan i Skövde/Institutionen för handel och företagandeAbstract : Ever since its conception, Intellectual Capital has undergone substantial transformation both in terms of its general definition and its prevalence in external reports. Although consistently focusing on intangibles, over time, intellectual capital has become an area focused on intangibles in accordance with the basic principles of the Resource-Based View regarding how assets can be used to acquire sustainable superior performance. READ MORE