97 uppsatser · sida 3 av 7
… companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast …
… enligt GRI inom och mellan sektorerna Basic materials, Costumer goods och Financials.Studien omfattar 12 noterade bolag, fyra per sektor som upprättar sin hållbarhetsredovisning enligt GRI:s riktlinjer. I studien har vi framförallt använt oss av en kvalitativ innehållsanalys då …
En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning
On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to …
En eventstudie av bolagen på Stockholmsbörsen
On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to …
… media can be considered to be the greatest in auditing assignments within the financial sector. Media's reporting contributes to both increasing and closing the expectation gap. A misdirected focus on auditors sometimes occurs in corporate scandals and the investigation takes …
En jämförande litteraturstudie mellan tre olika branscher
Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen. Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör …
… benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är …
En granskning av tio välgörenhetsorganisationers årsredovisningar
… can influence the publics? decision of who to support by creating a financial reporting that appeal to the public. Purpose The purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject …
Åtta ungdomars möte med och skapande av interaktiv konst
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
En uppföljning inom palliativ vård
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
… eyes of those who have an interest in the statutory audit, i.e. the users of financial statements. In the long run it is however plausible that this effect will fade out. Furthermore, we believe that the relation between the auditors and the Directors of the companies will be …
… IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied …
Förtroende i centrum
This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the …
