Sökning: "Practical expedient"

Hittade 2 uppsatser innehållade orden Practical expedient.

  1. 1. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
    Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

  3. 2. Vem ska jobba på skolbiblioteket? : En politisk diskursanalys av Skolbibliotek för bildning och utbildning (SOU 2021:3)

    Master-uppsats, Högskolan i Borås/Akademin för bibliotek, information, pedagogik och IT

    Författare :Jonna Bruce; [2021]
    Nyckelord :skolbibliotek; politisk diskursanalys; argument; diskurs; makt; Fairclough; professionsteori;

    Sammanfattning : This study investigates Skolbibliotek för bildning och utbildning (SOU 2021:3) through a political discourse analysis from the perspective of Isabela and Norman Fairclough. The main focus of the study is to analyse the arguments political actors used when proposing claims for action in order to strengthen the school libraries in Sweden and how these might affect options for action and the subjects of school librarians. LÄS MER