Sökning: "IFRS implementation"

Visar resultat 21 - 25 av 167 uppsatser innehållade orden IFRS implementation.

  1. 21. Implementationsprocessen av IFRS 9 hos företag inom den svenska finansiella sektorn

    Kandidat-uppsats, Högskolan Kristianstad/Avdelningen för ekonomi

    Författare :Anthony Tran; [2021]
    Nyckelord :IFRS 9; implementation process; accounting; IAS 39; financial sector; IFRS 9; implementeringsprocess; redovisning; IAS 39; finansiella sektorn;

    Sammanfattning : Tidigare forskning har fokuserat på varför företag implementerar IFRS 9 och vad för effekter som tillkommer. Men det är få studier som diskuterar implementeringsprocessen av IFRS 9. IFRS 9 ersätter den gamla IAS 39. Detta har lett till att redovisningen har bytt från regelbaserad till principbaserad. LÄS MER

  3. 22. IFRS 16: Implementation Challenges in a Global Swedish Entity

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Rana El-Hajj Moussa; Hasan Ghanawi; [2021]
    Nyckelord :Business and Economics;

    Sammanfattning : .... LÄS MER

  4. 23. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Adrian Ribbing; Daniel Sandersson; [2021]
    Nyckelord :Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

    Sammanfattning : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. LÄS MER

  5. 24. How does IFRS 15 influence Swedish auditors and financial analysts’ understanding of companies’ revenue transactions?

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Marcus Svensson; Amanda Hagos; [2021]
    Nyckelord :Asymmetric information; Behavioral Decision Theory; Comparability; Conceptual Framework; Financial Reporting; IFRS 15; Information intermediaries; Informational effects; Revenue recognition.;

    Sammanfattning : The purpose of this study is to explore how IFRS 15 have influenced Swedish auditors and financial analysts’ understanding of companies’ revenue transactions. How accounting structural changes under IFRS 15 contribute to potential informational effects remains a largely unexplored topic. LÄS MER

  7. 25. Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Gustav Posth; Marcus Stoltz; [2021]
    Nyckelord :goodwill impairments; value relevance; learning effect; institutional settings;

    Sammanfattning : The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. LÄS MER