Essays about: "statement of purpose for accounting"
Showing result 1 - 5 of 22 essays containing the words statement of purpose for accounting.
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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 geovetenskaperAbstract : 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
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2. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE
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3. Value relevance of IFRS 16 : A study of the stock market reaction
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : From the 1st of January companies will start to use the new accounting standard IFRS 16, and by this all leases that companies have will be recognized in the balance sheet. The implementation will have several effects on the balance sheet and the income statement and therefore change key ratios that investors use. READ MORE
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4. Management Accounting development in small companies - A study of four Swedish businesses
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and Problematization: Despite SMEs’ influence on economies worldwide, research regarding Management Accounting (MA) in Small and Medium-sized enterprises (SMEs) has only recently gained a growing interest (López & Hiebl, 2015). Several studies have shown that MA has a positive effect on the overall business performance of SMEs, motivating further research on the subject. READ MORE
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5. Cross-Country Accounting Comparability in Times of Mandatory IFRS Adoption - Do diverging accounting traditions prevail over time?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Historically, one important source of disparity harming comparability of accounting information across countries has been the principle of accounting conservatism. One of the main aims of the EU with the mandatory adoption of IFRS in 2005 was to increase the comparability of financial statement information across its membership countries. READ MORE
