Sökning: "accounting policies"

Visar resultat 1 - 5 av 49 uppsatser innehållade orden accounting policies.

  1. 1. The diffusion of Gender Policy in Accounting firms : the role of company structure and size

    Magister-uppsats, Karlstads universitet/Handelshögskolan (from 2013); Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Rami Alfaysal; Emma Andersson; [2019]
    Nyckelord :Diversity; gender equality; Glass ceiling; Audit; Accounting; career; Big Four;

    Sammanfattning : Women have a few managerial positions compared to men in audit and accounting firms. It said that large companies have intentions to increase the number of women accountants in managerial positions. LÄS MER

  2. 2. A small step for emissions accounting, a giant leap for sustainability? Unpacking the debate around the consumption-based emissions accounting method.

    Master-uppsats, Lunds universitet/LUCSUS

    Författare :Katalin Lakatos; [2019]
    Nyckelord :outsourced emissions; consumption-based accounting; emissions accounting; climate governance; sustainability science; Social Sciences;

    Sammanfattning : This thesis deals with the problem of outsourced emissions, the situation when the consumption of (predominantly Global North) countries with high carbon efficiency drives emissions in (predominantly Global South) countries with low carbon efficiency. The EU as a climate leader and an economic superpower subsumes a large share of outsourced emissions. LÄS MER

  3. 3. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

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

    Författare :Xiaoyu Ma; Dongyang Liu; [2019]
    Nyckelord :Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

    Sammanfattning : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. LÄS MER

  4. 4. The effect of IAS 1 amendments on disclosure quality: Evidence from a Swedish context - A study investigating boilerplate and stickiness in relation to the amendments to IAS 1

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Kajsa Johannesson; Matilda Östlund; [2018-07-02]
    Nyckelord :IAS 1; Disclosure quality; Boilerplate; Stickiness; Computer-Aided Text Analysis;

    Sammanfattning : MSc in Accounting.... LÄS MER

  5. 5. Implementering av IFRS 15 : Ur tre IFRS-redovisande företags perspektiv

    Kandidat-uppsats, Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten; Linköpings universitet/FöretagsekonomiLinköpings universitet/Filosofiska fakulteten

    Författare :Ellen Johansson; Jaganeh Sadr Aazam Noori; [2018]
    Nyckelord :IFRS 15; implementation of IFRS 15; revenue standard; Implementering; IFRS 15; implementering av IFRS 15; faktorer; intäktsstandard;

    Sammanfattning : Bakgrund och problem: Den 1 januari 2018 trädde den nya intäktsstandarden IFRS 15 Intäkter från avtal med kunder i kraft. Alla företag som redovisar enligt IFRS och är verksamma inom EU måste därmed anpassa sin redovisning efter den. Standarden anses komplex då den innebär ett nytt synsätt på intäktsredovisning. LÄS MER