Sökning: "International financial reporting standards"
Visar resultat 16 - 20 av 114 uppsatser innehållade orden International financial reporting standards.
16. IFRS 16 och dess påverkan på sektorernas finansiella rapporter : En kvantitativ studie om svenska börsnoterade företag efter implementeringen av den nya leasingstandarden
Kandidat-uppsats, Södertörns högskola/FöretagsekonomiSammanfattning : Leasing means that a company rents out an asset to another company and is increasingly used as a source of financing. The standard provider International Accounting Standards Board, together with the Financial Accounting Standards Board, published a new standard in 2016, IFRS 16 Leases, which replaced the previous standard IAS 17 Leases. LÄS MER
17. Hållbarhetsrapportering - Hållbart företagande
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Sustainable development is a concept that has long been a current global issue and over the past two decades sustainable entrepreneurship has also come to play an increasingly important role in our global world. Awareness has increased among both stakeholders and consumers, which means that more and more people care about how, where and by who products are manufactured and services are provided. LÄS MER
18. Förändring i intäktsredovisning : Implemetering av IFRS 15 i svenska koncerner
Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskapSammanfattning : Revenue is a central part of financial reporting and business activities, but there is a great deal of criticism and problems related to revenue recognition. In connection with this, a new standard IFRS 15 has been developed, in a convergence project between international standards setters IASB and FASB. LÄS MER
19. Transparens och jämförbarhet i IFRS 17 : En undersökning utifrån ett intressentperspektiv
Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomiSammanfattning : Efter cirka 20 års arbete kommer en ny redovisningsstandard för försäkringskontrakt, den 1januari 2022, att träda i kraft. Standarden namnges International Financial Reporting Standards17 (IFRS) och kommer ersätta den nuvarande interimstandarden IFRS 4. LÄS MER
20. Is operating performance driving stock performance? - A study on Swedish listed real estate companies
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. LÄS MER