Sökning: "Rules vs. principles"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden Rules vs. principles.

  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. Digital Competition Law and Data Privacy in the EU – The Overlap and Interplay between GDPR, Article 102 TFEU, and DMA

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Oskar Nilsson; [2023]
    Nyckelord :Competition Law; Data Protection Law; Data Privacy; EU; EU Law; Overlap; Interplay; GDPR; General Data Protection Regulation; Article 102 TFEU; DMA; Digital Markets Act; Digital Platforms; Access to Data; Imbalanced Bargaining Power; Degrading Data Privacy; Law and Political Science;

    Sammanfattning : Large digital platforms impact the entire internal market of the EU. In particular, three challenges characterise their relationship with businesses and end-users, “access to data”, “imbalanced bargaining power”, and “degrading data privacy”, where the common denominator is personal data. LÄS MER

  4. 3. Businesslike or not? : A mixed method study based on the Balanced Scorecard comparing the public and private rental-housing companies in Sweden

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Linn Sidahl; Fanny Stenlund; [2017]
    Nyckelord :Balanced Scorecard Method; Convergence; Neutral competition; Public rental housing companies; Public vs. Private rental housing companies; Businesslike principles;

    Sammanfattning : In 2011 a new law concerning the public rental-housing sector in Sweden was imposed. The reason behind the amendment was that the Swedish government was concerned that the previous law did not comply with the EC-laws concerning state aid and competition rules. LÄS MER

  5. 4. Universalism vs Women's Rights: A critical discussion on gender-specific human rights regulation

    Master-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Tora Törnqvist; [2016]
    Nyckelord :Human Rights; Women s Rights; Universalism; Women Prisoners; Gender-specific Regulations; The Bangkok Rules; The Mandela Rules; Law and Political Science;

    Sammanfattning : When founding the modern human rights protection, the UN did to a great extent have focus on protecting men and men’s rights, even though one of the core principles of human rights is their universality. Over the past few decades work has been done to include women’s perspectives in the human rights protection. LÄS MER

  7. 5. IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

    Författare :Josefine Lövgren; Linn Jörtner; [2016]
    Nyckelord :Harmonization; convergence; IFRS; US GAAP; IASB; FASB; intangible assets; principle-based; rule-based; accounting standards.; Harmonisering; konvergering; IFRS; US GAAP; IASB; FASB; immateriella tillgångar; principbaserad; regelbaserad; redovisningsstandarder.;

    Sammanfattning : The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. LÄS MER