Sökning: "statement of comprehensive income"

Visar resultat 1 - 5 av 14 uppsatser innehållade orden statement of comprehensive income.

  1. 1. Creating Financial Database for Education and Research: Using WEB SCRAPING Technique

    Master-uppsats, Högskolan Dalarna/Mikrodataanalys

    Författare :Lanny Anthony Rodrigues; Srujan Kumar Polepally; [2020]
    Nyckelord :Web Scraping; GRI Text Files; Proprietary Database; Public Database; Financial Report; Financial Statement; Financial Data; Extracted Data.;

    Sammanfattning : Our objective of this thesis is to expand the microdata database of publicly available corporate information of the university by web scraping mechanism. The tool for this thesis is a web scraper that can access and concentrate information from websites utilizing a web application as an interface for client connection. LÄS MER

  3. 2. Intäktsredovisning : IFRS 15 och IAS 11

    Magister-uppsats, Akademin för textil, teknik och ekonomi

    Författare :Magnus Enberg; Michael Hansson; [2015]
    Nyckelord :revenue; revenue recognition; critical event; construction contracts; IFRS 15; IAS 11; decision-usefulness; stewardship.; intäkter; recognition; kritisk tidpunkt; entreprenader; IFRS 15; IAS 11; decision-usefulness; stewardship.;

    Sammanfattning : IASB och FASB utkom i maj 2014 med IFRS 15, en ny redovisningsstandard för intäktsredovisning. IFRS 15 kommer att ersätta de nuvarande standarderna för intäktsredovisning, IAS 18 och IAS 11. Tillämpningen av IFRS 15 kan resultera i mer eller mindre omfattande förändringar av intäktsredovisningen. LÄS MER

  4. 3. Value relevance of other comprehensive income

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

    Författare :Thomas Aldheimer; Wing Sze Huynh; [2014]
    Nyckelord :Comprehensive income; Fama French three factor model; Other comprehensive income; Residual income valuation model; Value relevance;

    Sammanfattning : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. LÄS MER

  5. 4. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

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

    Författare :Karin Enquist; Madeleine Magnerius; [2014]
    Nyckelord :other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

    Sammanfattning : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. LÄS MER

  7. 5. Totalresultatet ur ett annat perspektiv -En studie om Latour

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Elias Boulos; Johan Fridell; [2013-03-18]
    Nyckelord :Other comprehensive income; Gains; Performance measurement; Comprehensive income; Latour; Revenue Recognition;

    Sammanfattning : Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement. Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. LÄS MER