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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "J\u00e4ms\u00e4, Heidi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-11-11T07:23:38Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-11-11T07:23:38Z", "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/123456789/78605", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysten ulkoista taloudellista raportointia s\u00e4\u00e4telev\u00e4t useat lait, asetukset ja standardit niin kansallisesti kuin kansainv\u00e4lisestikin. Kansainv\u00e4liset markkinat ovat my\u00f6s luoneet tarpeen kansainv\u00e4liselle s\u00e4\u00e4ntelylle, jotta talousraportoinnilla v\u00e4litett\u00e4v\u00e4 informaatio on johdonmukaista, l\u00e4pin\u00e4kyv\u00e4\u00e4 ja sidosryhmien saatavilla ymp\u00e4ri maailmaa. Euroopan unionin (EU) alueella listattujen p\u00f6rssiyhti\u00f6iden on raportoitava tilinp\u00e4\u00e4t\u00f6ksens\u00e4 vuodesta 2021 l\u00e4htien uusien teknisten standardien, Euroopan yhten\u00e4isen s\u00e4hk\u00f6isen muodon (European Single Electronic Format - ESEF), mukaisesti.\n\nT\u00e4m\u00e4n tutkielman tavoitteena oli tutkia, miten n\u00e4m\u00e4 uudet vaatimukset vaikuttavat kohdeyrityksen raportointiprosessiin, sek\u00e4 l\u00f6yt\u00e4\u00e4 hyv\u00e4 ratkaisu kohdeyritykselle n\u00e4iden uusien vaatimusten t\u00e4ytt\u00e4miseksi. T\u00e4m\u00e4n saavuttamiseksi oli tarpeen tutustua kohdeyrityksen raportointiprosessiin, avainhenkil\u00f6iden odotuksiin ratkaisusta ja ratkaisuvaihtoehtoihin. Tutkimus toteutettiin tapaustutkimuksena, jossa k\u00e4ytettiin kvalitatiivisia tutkimusmenetelmi\u00e4.\n\nTutkimuksen perusteella kohdeyritykselle suositellaan kahta ohjelmistopalveluntarjoajaa. XBRL-raportoinnin (eXtensible Business Reporting Language) vaikutukset ovat kohdeyritykselle t\u00e4ss\u00e4 vaiheessa viel\u00e4 melko v\u00e4h\u00e4isi\u00e4, mik\u00e4 osittain johtuu siit\u00e4, ett\u00e4 suuria muutoksia raportointiprosessiin tai siin\u00e4 k\u00e4ytett\u00e4viin ohjelmistoihin ei toivota. P\u00e4\u00e4osin XBRL-raportointi lis\u00e4\u00e4 hieman kohdeyrityksen talousraportoinnin kustannuksia ja muutamia pieni\u00e4 ty\u00f6vaiheita raportointiprosessiin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Companies' external financial reporting is regulated by a number of laws, regulations and standards, both nationally and internationally. International markets have created the need for international regulation to ensure that the information provided in financial reporting is consistent, transparent and well accessible to stakeholders around the world. Listed companies in European Union (EU) must report their financial statements from the 2021 financial statements onwards in accordance with the new technical stand-ards, the European Single Electronic Format (ESEF). \n\nThe aim of this thesis was to examine how these new requirements affect the reporting process of the case company and to find a good solution for the case company to meet these new requirements. To achieve this, it was necessary to become familiar with the case company's reporting process, key personnel's expectations of the solution and solu-tion options. The study was carried out as a case study, utilizing qualitative research methods. \n\nTwo software service providers are recommended to the case company based on the study. Both software are bolt-on type solutions. The impact of XBRL (eXtensible Busi-ness Reporting Language) reporting on the case company at this stage is still quite small, which is partly due to the fact that major changes to the reporting process or the software used in it are not desired. For the most part, XBRL reporting is slightly increas-ing the cost of financial reporting to the case company and adds few work steps to the reporting process.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-11-11T07:23:38Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-11-11T07:23:38Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "47", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "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": "ESEF", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "XBRL", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "CSF", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "The implementation of XBRL technology to financial reporting in a case company", "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-202111115623", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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": "student", "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": "openAccess", "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": "laskentatoimi", "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": "kansainv\u00e4linen tilinp\u00e4\u00e4t\u00f6sk\u00e4yt\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "accounting", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "International Financial Reporting Standards", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "international financial accounting standards", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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