Search for dissertations about: "International Financial Reporting Standards"
Showing result 1 - 5 of 12 swedish dissertations containing the words International Financial Reporting Standards.
-
1. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards
Abstract : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. READ MORE
-
2. National Adoption of International Financial Reporting Standards : The case of China
Abstract : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. READ MORE
-
3. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda
Abstract : Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. READ MORE
-
4. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality
Abstract : .... READ MORE
-
5. Application of Principles-based Accounting Standards : the case of internally generated intangibles
Abstract : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. READ MORE