205 uppsatser · sida 2 av 14
En undersökning bland föräldrar med barn 0-5 år i Uppsala kommun
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in …
Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in …
Om tidigare elitidrottares karriäromställning till annat arbete
… and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago. This has resulted in a …
Konsekvenser och möjligheter för redovisningskonsulter och revisorer
… and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago. This has resulted in a …
En fallstudie om internredovisning inom Swedbank
… information providers and decision makers like? A case study on management accounting in Swedbank. Course: Master’s thesis in Business economics, 15 ECTS. Date: 2009-06-01 Authors: Daoud Ghorbandi and George Tekmen Supervisor: Paula Liukkonen Language: Swedish Purpose: The …
väsentlighetsbegreppet och justeringsposter
… market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA …
… hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year …
Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions …
en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock …
Teoretisk grund och praktisk betydelse
… study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the …
En undersökning av småföretagarnas preferenser vad gäller olika kombinationerav attribut relaterade till revisions- och redovisningstjänster
… the client’s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy. Aim: The aim of this study is to investigate the value of audit and accounting …
This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in …
En fallstudie på VIDA AB
… The authors have focused mostly on the financial terms budgeting, cost accounting, management accounting and performance measurement. Regarding the impact ERP-systems have on these methods of control within the VIDA organization, the authors have found that some of them are …
… för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i en relation ”öppnar upp sina …
En studie av företag noterade på OM Stockholms Fondbörs A-lista
Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and …
