Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Revenue recognition"”.
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Going from a private to public company and the impact on revenue recognition
… area of accounts receivable, in particular when revenue is recognized. PSI used cash basis accounting and Seaboard is required to use an accrual method that required a modification in PSI’s accounting system. This research investigates the impact of those changes on PSI’s accounts. The main …
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Impactos da adoção do CPC-47 no reconhecimento e mensuração das receitas: um estudo de caso de uma empresa da construção civil
… for the managerial process in the company. The revenue is a very relevant element to measure the company performance in a period. When and how to recognize the revenue of company are a process that requires analysis, because the misinterpretation can bring a wrong result that does not describe …
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Did Critical Audit Matter Dry Runs Influence Management’s Accounting Behavior?
… of goodwill impairment, less aggressive revenue recognition, increases in uncertain tax benefit reserves, and higher effective tax rates. The effect of CAM dry runs is strongest in large-accelerated filers and in those firms where the threat of investor scrutiny is higher, both signals …
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An analysis of compliance of selected Namibian companies with the international financial reporting standards on revenue
This thesis explores whether or not revenue recognition, measurement and disclosure practices of companies in Namibia comply with International Accounting Standards on Revenue (IAS 18 Revenue). The research problem for this study is derived from the fact that when financial statement users are …
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The quality of financial information in the extractive industries: a value relevance analysis
… traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful …