Essays about: "scope of financial accounting"
Showing result 1 - 5 of 10 essays containing the words scope of financial accounting.
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1. Impact of organisational characteristics on carbon accounting and reporting: A study of Swedish organisations’ scope 3 reporting
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : The practice of producing and publishing sustainability reports that include carbon accounting has become common for companies and organisations to communicate their sustainability performance. The GHG Protocol publishes the most widespread standards for carbon accounting following a methodology approach consisting of scope 1, 2, and 3 emissions where scope 3 emissions constitute the biggest share for most organisations. READ MORE
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2. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU
University essay from Uppsala universitet/Juridiska institutionenAbstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE
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3. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16
University essay from Göteborgs universitet/Graduate SchoolAbstract : 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
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4. The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden
University essay from Karlstads universitet/HandelshögskolanAbstract : There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. READ MORE
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5. Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions
University essay from Umeå universitet/FöretagsekonomiAbstract : In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. READ MORE