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En jämförelse mellan Sverige och Storbritannien
… that all ”Publicly Consolidated Entities” abide by the ”International Financial Reporting Standards” (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such …
… sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of …
H?llbarhetskonsulters perspektiv p? CSRD:s potential till h?llbar verksamhetsomst?llning
… directive has prompted early climate actions, but its effectiveness depends on financial sector engagement and its theoretical adoption of sustainable finance. CSRD is a necessary legislation, but further institutional actions are necessary.
En studie av tillämpningen av "verkliga värden"
… in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the …
Hur har de svenska företagen redovisat övergången?
… This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for …
Upplysningar : <em>En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large
… årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar …
… by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when …
ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?
… stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international …
… stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international …
… by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when …
… reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and …
Är den relevant ur en analytikers perspektiv?
… är. Nyckelord; segment, segmentrapportering, värdering, IAS 14, valuation, financial reporting,segment report(ing).
Varför använder konsumenter kontanter som betalningsmedel?
… for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with …
vilka faktorer påverkar företagens val av revision
… for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with …
