Essays about: "reports financial statement analysis"

Showing result 1 - 5 of 9 essays containing the words reports financial statement analysis.

  1. 1. The distribution of value-added in the fashion industry across countries: The case of the Swedish and Bangladesh ready-made garments sector

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Giulia Tegas; [2022]
    Keywords : Sustainable Development; sustainability accounting; international supply chain; value-added distribution; stakeholders; fast fashion; wealth; inequality;

    Abstract : The thesis analyses the trend of value-added distribution over a span of 10 years, from 2011 to 2021, in the international supply chain of fast fashion products between manufacturers in Bangladesh and multinational fast fashion retailers in Sweden. Bangladesh has grown economically thanks to its ready-made garment sector and favorable policies for businesses and foreign investments. READ MORE

  3. 2. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Quach; Lisa Tu; [2020-07-01]
    Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

    Abstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE

  4. 3. Assessing materiality of sustainability issues and their financial impact from an investor perspective. A study in analyzing materiality as a sector-specific issue, applied to the Swedish Textile and Apparel Industry.

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Catharina Backlund; Ylva Forsberg; [2017-08-29]
    Keywords : Sustainability Reporting; Materiality; ESG; Sustainable Investment; Textile Industry;

    Abstract : Background & Problem: Based on the assumption that sustainability efforts hinder the objective of profit maximization, companies have been thought to lack incentive for conducting their operations in a sustainable manner. There is however an increasing amount of stakeholder demand for corporate sustainability. READ MORE

  5. 4. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

    University essay from Umeå universitet/Företagsekonomi

    Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
    Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

    Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE

  6. 5. Integrated Reporting - Is it value relevant? : A quantitative study on Johannesburg Stock Exchange

    University essay from IHH, Företagsekonomi

    Author : Katarina Kosovic; Pragna Patel; [2013]
    Keywords : ;

    Abstract : Background and Problem: Recently the focus of information has been discussions’ regarding what information to provide in order to satisfy the stakeholders as well as investors. During the last decades, the primary interest of corporate information has initially been the shareholders, but this is now shifting. READ MORE