Sökning: "Accounting regulations"

Visar resultat 16 - 20 av 290 uppsatser innehållade orden Accounting regulations.

  1. 16. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

  3. 17. Personal Carbon Allowances from a Legal Perspective

    Magister-uppsats, Stockholms universitet/Stockholms miljörättscentrum (SMC)

    Författare :Mona Schumny; [2023]
    Nyckelord :Personal Carbon Allowances; Carbon Accounting; Carbon Footprint; Climate Change; Paris Agreement;

    Sammanfattning : To reach the Paris Agreement targets, the remaining carbon budget is about 2.3 tons of CO2e per person per year. However, current per capita emissions exceed the target, with a global average carbon footprint of 4.81 tons. LÄS MER

  4. 18. The relationship between Key Audit Matters and Audit Committees : A quantitative study about 310 Swedish Companies

    Magister-uppsats, Högskolan i Gävle/Företagsekonomi

    Författare :Albin Eriksson; Emilia Thunell; [2023]
    Nyckelord :Key Audit Matters; Audit Committee; Agency Theory; Audit committee characteristics; Institutional structure;

    Sammanfattning : Title: The relationship between Key Audit Matters and Audit Committees: A quantitative study on 310 Swedish companies.   Level: Master Programme in Business Administration, Accounting. LÄS MER

  5. 19. Improved Bridge Load Capacity via Dynamic Train-Track-Bridge Interaction : Assessing the dynamic amplification factor caused by measured track irregularities for rail freight transport

    Master-uppsats, KTH/Bro- och stålbyggnad

    Författare :Muhannad Asaad; [2023]
    Nyckelord :;

    Sammanfattning : The carbon impact of transportation is large and requires sustainable solutions. With expected population growth, rail transportation plays a vital role in facilitating a greener Europe. The expansion of the rail infrastructure is therefore of essential importance for future challenges. LÄS MER

  7. 20. EU’s Action Plan for a Circular Economy in Practice - Stakeholders response to adopting circular economy initiative for electric vehicles batteries in Sweden

    Master-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Purushottam Adhikari; [2022-06-20]
    Nyckelord :Circular economy CE ; Circular Business Models CBM ; Swedish manufacturers; Electric Vehicle Batteries EVB ; Critical Raw materials CRM ;

    Sammanfattning : Despite EU and national climate goals, transportation-related emissions are on the rise, accounting for almost a quarter of EU GHG emissions. Policymakers, particularly in the European Union, are beginning to question the future of mobility as a result of these unfavourable implications and tendencies. LÄS MER