Sökning: "Jetmire Isufi"

Hittade 2 uppsatser innehållade orden Jetmire Isufi.

1. 1. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Alexandra Holm; Jetmire Isufi; [2016-09-20]
   Nyckelord :Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

   Sammanfattning : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. LÄS MER

3. 2. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Jetmire Isufi; Wilma Hedberg; [2014-06-11]
   Nyckelord :IAS 19; defined benefit plans; earnings management; the corridor;

   Sammanfattning : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. LÄS MER