Essays about: "thesis in Accounting ifrs"

Showing result 21 - 25 of 75 essays containing the words thesis in Accounting ifrs.

1. 21. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
   Keywords : ;

   Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE

3. 22. Product Service System for Volvo Trucks: Finding new business value compliant with IFRS 16 leasing regulations.

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Mark Thiongo; [2016]
   Keywords : Volvo; Trucks; Off-balance sheet; Leasing; IFRS 16; Business Model Canvas; Product Service System; Earth and Environmental Sciences;

   Abstract : The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i. READ MORE

4. 23. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

   University essay from Göteborgs universitet/Graduate School

   Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
   Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

   Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

5. 24. The Harmonization Process of Accounting within the European Union

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Camilla Lindau; Johanna Storm; [2015-06-22]
   Keywords : Harmonization; IFRS; the European Union; prudence; accounting conservatism; ;

   Abstract : Since 2005 it is mandatory for companies in the European Union, with shares traded at a regulated market, to present consolidated account statements in accordance with IFRS. The application of IFRS was supposed to lead to a more harmonized accounting practice within the Union, and thereby more transparent and comparable information available to the markets. READ MORE

6. 25. The implementation of the K3 framework -A study of construction companies' application of K3

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
   Keywords : K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

   Abstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE