Search for dissertations about: "thesis in IFRS"

Showing result 1 - 5 of 7 swedish dissertations containing the words thesis in IFRS.

  1. 1. Bridging the GAAP? IFRS in accounting practice

    University dissertation from Jönköping : Jönköping International Business School

    Author : Berit Hartmann; Högskolan i Jönköping.; [2013]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. READ MORE

  2. 2. The impact of increased standard flexibility on disclosure practices a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    University dissertation from Umeå : Umeå Universitet

    Author : Giulia Giunti; Umeå universitet.; [2015]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE

  3. 3. Financial reporting in entrepreneurial SMEs in search of significant areas of financial reporting information

    University dissertation from Jönköping : Jönköping International Business School

    Author : Annika Yström; Högskolan i Jönköping.; [2010]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi;

    Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

  4. 4. On the Importance of Accounting Information for Stock Market Efficiency

    University dissertation from Jönköping : Jönköping International Business School

    Author : Jiri Novak; Uppsala universitet.; [2008]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; accounting; capital makets; efficiency; momentum; liquidity; accounting conservatism; transitory earnings; IFRS; goodwill; Sweden; Företagsekonomi; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi;

    Abstract : This thesis contributes to the discussion on the importance of accounting information for stock market efficiency. As any analysis of market efficiency depends on the use of adequate risk proxies, the thesis first investigates the ability of commonly used risk factors to explain the cross-sectional variation of Swedish stock returns. READ MORE

  5. 5. Valuation and Performance Reporting in Property Companies Accouding to IFRS

    University dissertation from Stockholm : KTH

    Author : Bo Nordlund; KTH.; [2008]
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TECHNOLOGY Civil engineering and architecture; TEKNIKVETENSKAP Samhällsbyggnadsteknik och arkitektur;

    Abstract : Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen. READ MORE