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… of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed. Purpose: The purpose of this thesis is to examine the accounting implications this will …
Vilka intressen påverkar upprättandet av uppdragsbrevet?
… of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed. Purpose: The purpose of this thesis is to examine the accounting implications this will …
En studie av diskonteringsräntor på Nasdaq OMX Stockholm
… The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism. This has been done by …
… is calculated by the Capital asset pricing model (CAPM). Then we use it to discount the free cash flow to equity. After this stage we show by processing different scenarios how changes in interest and inflation rate may affect the free cash flow to equity and interest coverage …
… the Swedish author Lantmäteriet was used. For comparison, a valuation with a discount rate that is 2 points of percentage higher than the guidelines was also done. Using the rate from the guidelines, 13 of the investigated estates was sold for a price under, and 21 for a price …
En differentiering av Scanias WACC
Scania’s discount rate - the return requirement of investments - refers to Scania’s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the …
… could be seen as an environmental investment and therefore use a low discount rate in NPV. But for Derome AB it can not be seen as an investment profitable when they use a 12% discount rate and 15% in return on investment. The pay-off time for the investment can be seen as …
… för att komma fram till en värdering av ett företag. De vanligaste är Discounted Cash Flow, Internal Rate of Return och multipelanalys. Discounted Cash Flow (DCF) går ut på att beräkna nuvärdet av framtida kassaflöden till en diskonteringsränta. Internal Rate of Return (IRR) är …
… lowest spot price of electricity that would meet the specific rate of return (discount rate of 6% and repayment period of 15 years) amounts to 675 SEK/MWh. The emissions for each MWh of electricity that is produced is estimated at 25 kg of CO2, 553 g of NO2, 67.5 g of SO2 and …
en projektanalys utifrån ett företagsekonomiskt perspektiv
… been analyzed; energy, cash crop farming, cost of labor and maintenance. The discounted sum from all areas has been compared with the total investment cost. The total investment cost for a turnkey biogas plant is calculated to 11, 6 *10 6 SEK. The internal rate of return is 2,7 …
en litteraturstudie
… and about 11 700 SEK/ha if restrictions were applied, both cases considering a discount rate of 3 %, a rotation period of 100 years and ash spreading with tractor. Generally, the greater the growth response and the lower the stand starting age, the higher was the NPV, except for …
En spelteoretisk analys
… events. An absolute condition for achieving a mutual co-operation is that the discount rate is high enough and that the parties can put aside any possible jealousy. But there are problems if the parties value their own rights considerably less than those of their competitors. If …
Vilka förutsättningar finns för en LBO av Cloetta Fazer AB?
… cash flow valuations have been carried out. The first valuation is a regular discounted cash flow valuation while the other is a specific LBO valuation. In a LBO valuation the debt terms and the changed capital structure is taken into consideration. The valuations are followed …
… configuration in ocean currents indicated a cost of 0,67 SEK/kWh with a discount rate of 8%. The required capital for the installation is about 780 mSEK (CAPEX). The operating costs (OPEX) are 43,3 mSEK. The design seems reasonable in many respects and it operates in a …
PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? …
