Sökning: "International Financial Reporting Standards IFRS"
Visar resultat 1 - 5 av 92 uppsatser innehållade orden International Financial Reporting Standards IFRS.
1. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. LÄS MER
2. "GRI PÅ STEROIDER" : Hur en större revisionsbyrå formar och anpassar sig tillEU:s nya direktiv för hållbarhetsrapportering (CSRD)
Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : The new sustainability directive Corporate Sustainability Reporting Directive [CSRD] isdescribed as the biggest thing that has happened since International Financial ReportingStandards [IFRS] was implemented in the reporting world. A watered-down Non-FinancialReporting Directive [NFRD] will be given new strength through CSRD, which entails higherand stricter requirements for reporting companies to report sustainability information to, amongother things, improve comparability and credibility, and as a step on the way to equatingsustainability reporting with financial reporting. LÄS MER
3. Revisorers acceptans av artificiell intelligens
Kandidat-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : This thesis investigates the implications of implementing artificial intelligence (AI) in auditing. Based on the Technology Acceptance Model and empirical data from auditors, the study reveals that while auditors generally perceive AI's benefits positively, challenges hinder its widespread adoption. LÄS MER
4. K3 eller frivillig IFRS bland svenska onoterade företag : En kvantitativ studie om faktorer som påverkar företags val av redovisningsregelverk
Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomiSammanfattning : Det har länge funnits en önskan om att etablera ett globalt regelverk med redovisningsstandarder för att främja internationell handel och investeringar. Gemensamma standarder skulle bidra till större förståelse, öka transparensen, kvaliteten och jämförbarheten av finansiella rapporter på en global nivå. LÄS MER
5. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER