Essays about: "thesis statement on accounting"

Showing result 16 - 20 of 22 essays containing the words thesis statement on accounting.

1. 16. Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Stefan Linnér; Erik Olmsäter; [2011-06-22]
   Keywords : Reclassification; Financial Instrument; IAS 39; IASB; Fair Value; European Banks;

   Abstract : Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new types of reclassifications of financial instruments, with the result that changes in fair value of these instruments are no longer accounted for in the statement of income. READ MORE

3. 17. Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users

   University essay from Företagsekonomiska institutionen

   Author : Daniel Malmqvist; Moritz Arndt; [2011]
   Keywords : Items affecting comparability; big bath accounting; recession; users of financial statements; Jämförelsestörande poster; lågkonjunktur; användare av finansiella rapporter;

   Abstract : The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. READ MORE

4. 18. Personnel costs : -        a study of how Swedish companies are affected by the Employment Protection Act and temporary agencies over the years 2007- 2009

   University essay from Högskolan i Jönköping; IHH, Företagsekonomi

   Author : Lisa Granlöf; Maria Gyllenstrand; [2010]
   Keywords : temporary agencies; Employment Protection Act; personnel costs; temporary worker; human resource accounting;

   Abstract : Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. READ MORE

5. 19. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

   University essay from IHH, Redovisning och finansiering

   Author : Robert Aronsson; Martin Högberg; [2009]
   Keywords : IAS 40; investment properties; accounting; harmonization;

   Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

6. 20. What gets measured gets done? : a study within the newspaper industry

   University essay from IHH, Redovisning och finansiering

   Author : Ulf Einarsson; Anna Persson; [2007]
   Keywords : Management accounting; performance measurements; incentives; newspaper industry;

   Abstract : According to Atkinson, Banker, Kaplan and Young (1995) management accounting and control practices have an important role within today’s organizations. In order for the organization to be successful, information on the finances and performance are crucial. READ MORE