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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 11 av 241
Governance Disclosures According to IIRC's Integrated Reporting Framework -Are Annual Reports of Swedish Listed Companies in Line with the Framework?
Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.
?What is going on??: En studie av internationella studenters informationsbehov på Högskolan i Borås
The purpose of this Bachelor?s thesis was to examine the information needs of the international students at the University of Borås. A further aim was to examine the types of information sources the international students was using to satisfy their information needs and the environmental factors keeping them from achieving this. This was done through focus group interviews with international students from four different countries ranging from the ages 20 ? 35.
Den obeorende revisionen och god revisorssed enligt revisorslagen
Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.
Fredsjournalistik : - En kritisk diskursanalys av fyra svenska nyhetstidningars skildring av Georgienkriget i augusti 2008
The purpose of this essay is to examine how peace journalism was expressed in Swedish newspapers´ reporting on the war in Georgia 2008. We did this by analyzing whether the reporting was elite- or people-orientated depending on how suffering was expressed and how the war players were described.The method we used was Critical Discourse Analysis (CDA). It was applied on news articles from four Swedish newspapers that covered three different happenings in the war in Georgia.We found out that the reporting was mainly elite-orientated, both when it comes to how suffering was expressed, as well as how the war players were described. The newspapers tended to focus on only one party?s suffering and one party as evil-doer, which is elite-orientated reporting and also an indication of war journalism rather than peace journalism..
Hur påverkas tillgängligheten av socialkontorens organisation för dem som söker akut ekonomiskt bistånd under kontorstid i Stockholm stad?
The general purpose of this work is to study how social welfare offices organization affect accessibility for those seeking immediate financial assistance in the municipality of Stockholm. Accessibility in this study is principally defined by Swedish Law. The study is based on an empowerment perspective. Data was collected by qualitative interviews of officials in eight social welfare offices. Search path to reach the officials was registered by participant observations.
Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?
Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.
Förekomst av kreativ bokföring : används stålbad vid nedskrivning av goodwill?
SammanfattningDen internationella redovisningen har genomgått stora förändringar under de senaste åren. Allt fler länder i världen använder sig numera av International Financial Reporting Standards (IFRS). Alla noterade företag inom EU måste tillämpa IFRS från och med 2005. Ett av de områden som förändrats under de senaste åren är redovisningsreglerna kring goodwill. Före år 2005 fick företag använda sig av olika metoder vid redovisning av företagsförvärv.
Diakoni och Välfärd - en kvantitativ studie av ekonomiskt stöd inom Svenska kyrkan
The aim of this thesis was to study financial support within the Church of Sweden and the view of the church?s diaconal work. This was done with a quantitative method where a survey sent to a number of churches containing questions about financial support within the church and how they, the respondents, looked at the church?s role as a welfare agent. Of the almost 200 congregations only 23 congregations responded.
Tillförlitlighet vid värdering av goodwill : En fallstudie av tre koncerner
Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.
Prestionsmått : En granskning av tio välgörenhetsorganisationers årsredovisningar
Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.
Bakom stängda dörrar ? Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large
Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden.   Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.
Kulturers påverkan på förhandlingar
In this thesis, I discuss the impact Swedish national culture may have on Swedish diplomats. This is a qualitative study and I have used theories from studies of international negotiations to compare the oppositional results of those scientists with my interview material. With the help of my interview material from seven Swedish diplomats and five foreign diplomats I have compared their perceptions of Swedish culture, Swedish diplomats and their thoughts about the existence of an international diplomatic culture with well known sceientists of international negotiations. My main question is whether there is an international diplomatic subculture, without any national impact, or not. The mission is to base the thesis with earlier science and then compare and contrast with my interview material.
Nöjda kunder med risken i fokus : En studie i hur finansiell risk bör förmedlas
During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.
Hard Decisons, Soft Laws : Exploring the authority and the political impact of soft law in international law
The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.
Sambandet mellan redovisning och beskattning : Koppling eller frikoppling
Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.