In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Begreppet ?fan edits? betecknar filmer som klipps om av fans, vilka är missnöjda med hur en adaption för vita duken som gjorts. I min uppsats vill jag påvisa dels hur samspelet mellan fans och filmmakare/filmbolag sett och ser ut, dels försöka klargöra varför copyright/fair use är så knepigt att applicera på området..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

In the wake of the latest financial crisis, a group of individuals launched the Occupy WallStreet movement. It wanted to change the structures that economic and political life arefounded upon. They believe that the established structures are unfair and exploit the majorityof the population. Researchers critisised the movement saying it was ambiguous because itcould not produce any realistic ideas for change, while others thought that was a success forthe movement.Therefore, the aim of this Bachelor Thesis is to examine the different ideas articulatedby the Occupy movement and present them systematically. Through an inductive qualitativetext analysis six different themes are identified regarding how the movement wants to changethe structures in society to make them fair.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

Varför är det viktigt att undersöka på vilka sätt maskulinitetsideal i svensk ishockey har ändrats över tid? Den här frågan har flera svar. I den här uppsatsen har jag haft ambitionen att relatera maskulinitetsideal till svensk ishockeys utveckling åren 1969-1976 i ett vidare perspektiv. Under dessa år genomgick svensk ishockey många förändringar, men den största var förmodligen skiftet från att vara en amatörsport till att bli en professionell. Genom att studera hur förväntningarna på spelare ändrades under den här tiden, kan man bilda en förståelse för hur professionaliseringen av sporten påverkade enskilda spelare.

Media often discusses school, teachers and students. These discussions are often based on an adult perspective and students' views on the subject are not enhanced. Therefore, this paper intends to examine students' views on what they think makes a good teacher. Previous research shows that a good teacher can create the conditions for good learning based on the needs of students, and this is therefore important to investigate. The theoretical basis for this essay is the definition of an authentic teacher that which in this essay will be discussed from the point of view of Fibaek Laursen (2004).

The intention with the research was to investigate the role of civil society in the Kenyan democratization process. The research intends thus to analyze (1) the role of civil society in Kenya's transition to democracy (1990- 2002), and (2) the role of civil society in the further democratization process (2002- 2013).The results of the research demonstrates that the role of civil society played a crucial role in Kenya?s transition to democracy given that civil society provided with a multiparty- system in 1991. In addition, civil society endowed with education for citizens in order to attain constitutional reforms. As a result, Kenya accomplished a transition to democracy in 2002.

Denna uppsats undersöker en informationskampanj från Fair Trade Center (FTC) som drevs under hösten 2012 under namnet A wage to live on. Uppsatsens syfte är att utröna om Fair Trade Center har nått ut med sitt budskap till media och söker detta svar genom fyra frågeställningar; Har FTC nått ut med sitt budskap till de undersökta medierna (Aftonbladet, Expressen, DN och SvD)? Vilket budskap har FTC med sin kampanj (utifrån mål och material)? Verkar Kalla Faktas reportage ha påverkat medias respons? Är FTCs budskap samstämmigt i mål och material? Fokus för uppsatsen ligger på vecka 43 2012 då detta var fokusvecka för kampanjen. Mot en bakgrund kring teorier om budskapsstrategier, målgrupper och olika mål och tidigare forskning kring framgångsrika kampanjer har jag genom retorikanalys som huvudsaklig metod gått igenom utvalt material. Materielet består av Fair Trade Centers egna pressmeddelande och debattartikel samt utvalda tidningars respons under fokus perioden.