Sökning: "revenue recognition"

Visar resultat 1 - 5 av 53 uppsatser innehållade orden revenue recognition.

  1. 1. Förändring i intäktsredovisning : Implemetering av IFRS 15 i svenska koncerner

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

    Författare :Rufat Ragimov; [2019]
    Nyckelord :international accounting; revenue recognition; IFRS; IFRS 15; accounting change; implementation; internationell redovisning; intäktsredovisning; IFRS; IFRS 15; redovisningsförändring; implementering;

    Sammanfattning : Revenue is a central part of financial reporting and business activities, but there is a great deal of criticism and problems related to revenue recognition. In connection with this, a new standard IFRS 15 has been developed, in a convergence project between international standards setters IASB and FASB. LÄS MER

  2. 2. Reflecting Reality or Shaping Reality? A Qualitative Case Study of the Intra-Organisational Interpretation and Mobilisation of IFRS 15

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

    Författare :Pauline Henriksson Rahm; Alexandra Olsson; [2019]
    Nyckelord :IFRS implementation; Accounting-related regulatory frameworks; IFRS 15; Sociological accounting; Boundary-work;

    Sammanfattning : This thesis explores the introduction of the revenue recognition standard, IFRS 15, into a global, multinational organisation. Through a single, qualitative case study based on semi-structured interviews, it aims to examine the intra-organisational interpretation and mobilisation of IFRS 15. LÄS MER

  3. 3. The implicit and explicit memory of static and interactive objects in virtual reality

    Master-uppsats, KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Författare :Petra Olsson; [2019]
    Nyckelord :Virtual Reality; Implicit memory; Explicit memory; Advertising; ;

    Sammanfattning : Virtual reality applications are developing fast and break new grounds every day in new industries. In today's market, most of the virtual reality projects are funded by venture capitalists and are yet to produce any revenue. LÄS MER

  4. 4. Den nya intäktsredovisningen IFRS 15 : Hur påverkas svenska börsnoterade företags lönsamhetsnyckeltal av IFRS 15?

    Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagande; Högskolan i Skövde/Institutionen för handel och företagande

    Författare :Max Gustavsson; Viktor Jörnevik; [2019]
    Nyckelord :IFRS; IFRS 15; revenues; key ratio; investor; accounting; IFRS; IFRS 15; intäkter; nyckeltal; investerare; redovisning;

    Sammanfattning : Abstract  Background and problem discussion: Revenues has been an important financial measure in financial reports. During the last decades the revenue accounting has been problematic and some remarkable incidents have occurred. The 1 January 2018 entered the new revenue recognition standard IFRS 15. LÄS MER

  5. 5. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

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

    Författare :Malin Johansson; Robin Porkolab; [2019]
    Nyckelord :IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

    Sammanfattning : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. LÄS MER