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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "M\u00e4kinen, Tommi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-01-08T06:56:58Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-01-08T06:56:58Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/73548", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielma suoritetaan toimeksiantona tutkitulle yritykselle. Tutkielman tarkoituksena on vertailla Suomen kirjanpitolain ja IFRS-standardien v\u00e4lisi\u00e4 eroja liittyen tutkimus- ja kehitt\u00e4mismenojen tilinp\u00e4\u00e4t\u00f6s- ja kirjanpitok\u00e4sittelyyn, sek\u00e4 n\u00e4iden menojen raportointis\u00e4\u00e4nn\u00f6ksien v\u00e4lisi\u00e4 eroja s\u00e4\u00e4nn\u00f6sten v\u00e4lill\u00e4. T\u00e4m\u00e4n tiedon pohjalta tutkielmassa suoritetaan tutkimus- ja kehitt\u00e4mismenojen IFRS-konversio tapaustutkimuksena toimeksiantaja yritykselle.\n\nTutkielma koostuu kahdesta osasta. Aluksi perehdyt\u00e4\u00e4n tutkimus- ja kehitt\u00e4mismenojen kirjanpito- ja tilinp\u00e4\u00e4t\u00f6sk\u00e4sittelyyn, sek\u00e4 raportointis\u00e4\u00e4nn\u00f6ksiin, niin Suomen kirjanpitolain, kuin my\u00f6s IFRS-standardien n\u00e4k\u00f6kulmasta. Lis\u00e4k-si sivutaan vapaaehtoisen raportoinnin, eli minimis\u00e4\u00e4nn\u00f6sten ylitt\u00e4v\u00e4n raportoinnin etuja ja haittoja lyhyesti liittyen tutkimus- ja kehitt\u00e4mismenoihin. Tutkielman empiirisess\u00e4 osuudessa suoritetaan teoriaosuuden tietojen pohjalta IFRS-konversio tutkimus- ja kehitt\u00e4mismenojen osalta tutkittavassa yrityksess\u00e4, ja pohditaan IFRS-konversion seurauksia yhti\u00f6n taseeseen ja tuloslaskelmaan.\n\nTutkielman tulosten perusteella saatiin selville, ett\u00e4 siirrytt\u00e4ess\u00e4 Suomen kirjanpitolain mukaisista kirjanpito- ja tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nn\u00f6ist\u00e4 IFRS-standardien mukaiseen kirjanpito- ja tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6ihin, tulevat tutkimus- ja kehitt\u00e4mismenojen taseeseen aktivoinnit kasvamaan. Lis\u00e4ksi t\u00e4m\u00e4 IFRS-konversio johtaa parantuneeseen tilikauden tulokseen sill\u00e4 tilikaudella, jolla IFRS-konversio suoritetaan. Yhti\u00f6 sai tutkimuksen tuloksena hy\u00f6dyllist\u00e4 tietoa IFRS-konversioon liittyvist\u00e4 yksitt\u00e4isist\u00e4\u0308 kirjanpidollisista ratkaisuista. N\u00e4m\u00e4 tehdyt ratkaisut liittyv\u00e4t aineettomien oikeuksien alkuper\u00e4isen kirjaamisen j\u00e4lkeiseen arvostamiseen, taloudelliseen vaikutusaikaan ja poistomenetelm\u00e4\u00e4n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-01-08T06:56:58Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-01-08T06:56:58Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "61", "language": "", "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": "IAS 38", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tutkimus- ja kehitt\u00e4mismenojen IFRS-konversio : tapaustutkimus", "language": "", "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-202101081028", "language": "", "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.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "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": "yvv.contractresearch.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "business", "language": "", "element": "contractresearch", "qualifier": "initiative", "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": "restrictedAccess", "language": null, "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": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpitolaki", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tutkimus- ja kehitt\u00e4mistoiminta", "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.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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