Sökning: "adoption of IFRS"
Visar resultat 1 - 5 av 63 uppsatser innehållade orden adoption of IFRS.
1. Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9 : En kvantitativ studie av redovisningsstandardens inverkan på svenska banker
Kandidat-uppsats, Södertörns högskolaSammanfattning : This study examines the impact of the transition from IAS 39 to IFRS 9 on the credit loss forecasting ability of banks, and its implications for value relevance. The implementation of IFRS 9 brought about a shift from the Incurred Credit Loss (ICL) model to the Expected Credit Loss (ECL) model, emphasizing forward-looking information. LÄS MER
2. Revisorers acceptans av artificiell intelligens
Kandidat-uppsats, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälleSammanfattning : This thesis investigates the implications of implementing artificial intelligence (AI) in auditing. Based on the Technology Acceptance Model and empirical data from auditors, the study reveals that while auditors generally perceive AI's benefits positively, challenges hinder its widespread adoption. LÄS MER
3. K3 eller frivillig IFRS bland svenska onoterade företag : En kvantitativ studie om faktorer som påverkar företags val av redovisningsregelverk
Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomiSammanfattning : Det har länge funnits en önskan om att etablera ett globalt regelverk med redovisningsstandarder för att främja internationell handel och investeringar. Gemensamma standarder skulle bidra till större förståelse, öka transparensen, kvaliteten och jämförbarheten av finansiella rapporter på en global nivå. LÄS MER
4. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER
5. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. LÄS MER