Essays about: "principles-based standards"
Found 3 essays containing the words principles-based standards.
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1. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality
University essay from Göteborgs universitet/Graduate SchoolAbstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE
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2. Rules- or Principles-based Accounting Frameworks? A text analysis of the K2 and K3 frameworks
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and research problem: Accounting quality and accounting scandals may both be affected by the formulation of standards. Recently, the international debate regarding classification of frameworks has received major focus in Sweden as a result of the implementation of K2 and K3. READ MORE
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3. Cross-country differences in the reporting of business combinations: An empirical study of purchase price allocations
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Whether or not the introduction of the common, principles-based IFRS framework in 2005 has led to true harmonization of international accounting practice is a debated topic. An area where there is a potential of differing implementations of the standards is within the reporting of business combinations. READ MORE
