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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Showing 1 to 2 of 2 (0.141 seconds)
1

Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien

Thorsell, Evelina, Ninnad, Angelica January 2012 (has links)
Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ‘Publicly Consolidated Entities’ abide by the ‘International Financial Reporting Standards’ (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ‘Disclosure Requirements for Goodwill’ specified in ‘IAS 36 p 134’. By performing a content analysis that graded 60 companies’ financial reporting within the Stockholm OMX (Large Cap) and the London Stock Exchange (FTSE100) it has been quantifiably concluded that differences are significant within this analysis.
IASB
IFRS
harmonization
goodwill
disclosure requirement
IAS 36
IFRS 3
international differences.
IASB
IFRS
harmonisering
goodwill
upplysningkrav
IAS 36
IFRS 3
internationella skillnader.
2

International evidence on school education effects -> cognitive ability

Rindermann, Heiner 10 January 2020 (has links)
Vortrag auf der ICPS-Convention 2019 in Paris zu internationalen Unterschieden in Studien zu kognitiven Fähigkeiten, ihren Ursachen, Folgen sowie ihre Bedeutung im Kontext komplexer bildungssystemischer Zusammenhänge. Ein zusätzlicher Fokus wird auf methodische Ansätze zur Untersuchung des Forschungsgegenstandes gerichtet. / Presentation at the ICPS Convention 2019 in Paris on international differences in studies on cognitive ability, their causes, consequences and their importance in the context of complex causalities in educational systems. An additional focus lies on methodological approaches to investigate the research subject.
info:eu-repo/classification/ddc/150
ddc:150
Psychologie; Bildungssystem

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