Essays about: "thesis in Accounting ifrs"

Showing result 1 - 5 of 67 essays containing the words thesis in Accounting ifrs.

  1. 1. Reflecting Reality or Shaping Reality? A Qualitative Case Study of the Intra-Organisational Interpretation and Mobilisation of IFRS 15

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Pauline Henriksson Rahm; Alexandra Olsson; [2019]
    Keywords : IFRS implementation; Accounting-related regulatory frameworks; IFRS 15; Sociological accounting; Boundary-work;

    Abstract : This thesis explores the introduction of the revenue recognition standard, IFRS 15, into a global, multinational organisation. Through a single, qualitative case study based on semi-structured interviews, it aims to examine the intra-organisational interpretation and mobilisation of IFRS 15. READ MORE

  2. 2. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Malin Johansson; Robin Porkolab; [2019]
    Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

    Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

  3. 3. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    University essay from Göteborgs universitet/Graduate School

    Author : Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Keywords : IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Abstract : MSc in Accounting.... READ MORE

  4. 4. The Effects of International Financial ReportingStandards Adoption on Earnings Management: Evidence from Commercial Banks in Liberia

    University essay from Högskolan Dalarna/Företagsekonomi; Högskolan Dalarna/Företagsekonomi

    Author : Abraham Monah; Osedebamen Okojie; [2018]
    Keywords : IFRS; US GAAP; Earnings management; discretionary loan loss provisions; Liberia; commercial banks; accrual.;

    Abstract : Purpose - the purpose of this thesis is to investigate earnings management in an emerging economy without market force. We use discretionary loan loss provisions (DLLP) to proxy earnings management, which constitute a material portion of the total accruals in the banking industry. READ MORE

  5. 5. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jasmina Fredelind; Matilda Hellman; [2018]
    Keywords : accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

    Abstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE