Sökning: "accounting standard change"

Visar resultat 1 - 5 av 90 uppsatser innehållade orden accounting standard change.

  1. 1. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Nyckelord :Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Sammanfattning : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. LÄS MER

  3. 2. Modelling the effects of substituting pollinators in decline

    Kandidat-uppsats, Lunds universitet/Matematik LTH

    Författare :Axel Eriksson; [2023]
    Nyckelord :pollinators; plants; mutualism; competition; equilibrium populations; Mathematics and Statistics;

    Sammanfattning : While pollination is essential for many plant species and ecosystem functions, pollinator populations worldwide are declining. This decline is largely due to abiotic changes in the environment: climate change and other anthropogenic impacts, such as pesticides and land use change. LÄS MER

  4. 3. ''Att uppnå fullständig komfort är omöjligt'' : En kvalitativ studie om revisorers upplevelser av obehag och komfort vid granskningen av immateriella tillgångar

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Loreta Shala; [2023]
    Nyckelord :Intangible assets; Auditing; Auditor; Audit process; Comfort theory; Comfort; Discomfort; Immateriella tillgångar; Revision; Revisor; Revisionsprocess; Komfortteori; Komfort; Obehag;

    Sammanfattning : Bakgrund och problem: Under de senaste decennierna har andelen immateriella tillgångar i företagens balansräkningar ökat markant. Det har dock inte skett någon väsentlig förändring i den internationella standarden IAS 38, som fastställer principer för redovisning av immateriella tillgångar. LÄS MER

  5. 4. IFRS 7 – Upplysningar gällande risker i årsredovisningar : En kvantitativ studie om företagsupplysningar gällande risker i årsredovisningar i förhållande till olika faktorer

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Alexander Alstermark; Sofia Lundahl; [2023]
    Nyckelord :IFRS 7; risk disclosure; annual reports; determinants;

    Sammanfattning : Background and problem: Accounting shall give a true and a fair view of a company, where an annual report´s compliance with IFRS 7 and risk disclosure ratio is highly valued by stakeholders. Risks are always a relevant topic, as they arise unexpectedly and society´s expectations of businesses change. LÄS MER

  7. 5. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Maxx Hillman; Linus Sjösten; [2022]
    Nyckelord :Accounting standards; agency theory; amortization; business acquisitions; goodwill; IFRS; K3; local GAAP; synergies; Swedish GAAP; resource-based view; value added;

    Sammanfattning : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. LÄS MER