| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Aittila, Enni", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-08-18T09:31:28Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-08-18T09:31:28Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1719669", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/55138", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksessa selvitet\u00e4\u00e4n, eroavatko suomalaisten ja ven\u00e4l\u00e4isten p\u00f6rssilistattujen yhti\u00f6iden IFRS-tilinp\u00e4\u00e4t\u00f6kset toisistaan. Tutkimuksen tarkoituksena on tunnistaa eroja ja yht\u00e4l\u00e4isyyksi\u00e4 suomalaisessa ja ven\u00e4l\u00e4isess\u00e4 IFRS-tilinp\u00e4\u00e4t\u00f6sraportoinnissa n\u00e4kyvien valintojen (eng. overt options) suhteen. Tutkimuksen aineisto muodostuu kahdenkymmenen Helsingin ja Moskovan p\u00f6rssiin listattujen blue chip -yhti\u00f6iden IFRS-standardien mukaan laadituista tilikauden 2016 tilinp\u00e4\u00e4t\u00f6ksist\u00e4. Tutkimus on luonteeltaan kvantitatiivinen vertaileva tutkimus ja aineistoa analysoidaan ristiintaulukossa khiin neli\u00f6 -riippumattomuustestill\u00e4. Tutkimustuloksista ilmenee, etteiv\u00e4t suomalaiset ja ven\u00e4l\u00e4iset IFRS-tilinp\u00e4\u00e4t\u00f6kset eroa toisistaan merkitt\u00e4v\u00e4sti. Sek\u00e4 Suomessa ett\u00e4 Ven\u00e4j\u00e4ll\u00e4 taseella ei esitetty nettovarallisuutta kuvaavaa tunnuslukua, rahavirtalaskelma laadittiin ep\u00e4suoraa esitt\u00e4mistapaa noudattaen, aineelliset k\u00e4ytt\u00f6omaisuushy\u00f6dykkeet arvostettiin p\u00e4\u00e4osin hankintamenoonsa sek\u00e4 osinkoa koskevat lis\u00e4tiedot esitettiin oman p\u00e4\u00e4oman muutoksia kuvaavan laskelman sijaan liitetiedoissa. Merkitt\u00e4vimm\u00e4t erot suomalaisissa ja ven\u00e4l\u00e4isiss\u00e4 IFRS-tilinp\u00e4\u00e4t\u00f6ksiss\u00e4 esiintyiv\u00e4t maksettujen korkokulujen luokittelun suhteen rahavirtalaskelmalla sek\u00e4 vaihto-omaisuuden hankintahinnan arvostusperiaatteissa. Suomalaiset listayhti\u00f6t luokittelevat maksetut korkokulut ven\u00e4l\u00e4isyhti\u00f6it\u00e4 useammin liiketoimintojen rahavirtoihin, kun taas ven\u00e4l\u00e4isyhti\u00f6t sis\u00e4llytt\u00e4v\u00e4t er\u00e4n yleisemmin rahoituksen rahavirtoihin. Ven\u00e4l\u00e4isyhti\u00f6t arvostavat vaihto-omaisuuden hankintahinnan yleisemmin painotetun keskihinnan menetelm\u00e4ll\u00e4, suomalaisyhti\u00f6iden suosiessa FIFO-menetelm\u00e4\u00e4. Suomalaisten ja ven\u00e4l\u00e4isten IFRS-tilinp\u00e4\u00e4t\u00f6ksiss\u00e4 ilmenevi\u00e4 eroja ei voida t\u00e4ysin selitt\u00e4\u00e4 eroilla maiden kansallisissa tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nn\u00f6iss\u00e4, sill\u00e4 vain suomalaisyhti\u00f6ille kansallisen lains\u00e4\u00e4d\u00e4nn\u00f6n mukainen esitt\u00e4mistapa oli yleisemp\u00e4\u00e4 kuin ven\u00e4l\u00e4isyhti\u00f6ille.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Enni Aittila (enanaitt) on 2017-08-18 09:31:27.564826. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-08-18T09:31:27Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201708183515.pdf: 1073200 bytes, checksum: 6977c44cb92bf6ff024754cd06ddf31b (MD5)\r\nlicense.html: 4820 bytes, checksum: 6cb7755e96a52d0a2b92b0cde43619d0 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-08-18T09:31:28Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201708183515.pdf: 1073200 bytes, checksum: 6977c44cb92bf6ff024754cd06ddf31b (MD5)\r\nlicense.html: 4820 bytes, checksum: 6cb7755e96a52d0a2b92b0cde43619d0 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (119 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS-standardit", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kansainv\u00e4linen tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Suomi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Ven\u00e4j\u00e4", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Ven\u00e4j\u00e4n tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "Suomen tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IFRS-tilinp\u00e4\u00e4t\u00f6sraportoinnin erot Suomen ja Ven\u00e4j\u00e4n v\u00e4lill\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201708183515", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.method", "value": "Vertaileva tutkimus", "language": null, "element": "subject", "qualifier": "method", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-08-18T09:31:28Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kansainv\u00e4linen tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "Suomi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "Ven\u00e4j\u00e4", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
|