Essays about: "limitation of accounting information"

Found 4 essays containing the words limitation of accounting information.

  1. 1. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  3. 2. Globalized impacts International trade accounting in a hybrid LCI method

    University essay from

    Author : Damien Arbault; [2009]
    Keywords : LCA; LCI; IHA; IOA; hybrid method; globalized impacts; international trade;

    Abstract : Life-Cycle Assessment (LCA) covers a set of tools and techniques that aim to estimate the environmental impacts generated by a product or service all along its life-cycle including: rawmaterial extraction, production steps, transportation, use phase and end-of-life scenarios.The Life-Cycle Inventory (LCI) is a key step in LCA. READ MORE

  4. 3. What is the estimated total catch of Swedish fishing in the Baltic Sea 1950-2007?

    University essay from SLU/Dept. of Wildlife, Fish and Environmental Studies

    Author : Lo Persson; [2009]
    Keywords : fisheries; Baltic Sea; IUU; discards; recreational; catches; cod;

    Abstract : Fisheries around the world have a substantial impact on marine ecosystems through the removal of biomass and modification of habitats, which alters the conditions within food webs. However, our understanding of this impact and consequences for the ecosystems is limited. READ MORE

  5. 4. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

    University essay from Institutionen för ekonomi

    Author : Stephanie Schneider; [2008]
    Keywords : IAS 39; Fair Value Accounting; Fair Value Option;

    Abstract : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. READ MORE