205 uppsatser · sida 3 av 14
… all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to …
En fallstudie av ett flygbolag
The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline’s desire to have its cost accounting system evaluated. During the analysis we …
… in Sweden from an auditor perspective and any conscious changes made on the accounting firms to meet the abolition. The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the …
En fallstudie inom Gnutti Powertrain AB
… också av direkta observationer och insamlad dokumentation som exempelvis information från affärssystemet, årsredovisningar och företagsdokument. Resultat, slutsatser: Resultaten i denna studie visar på att användandet av Lean Production leder till olika typer av produktions- och …
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed …
En studie av möjliga konsekvenser med ett utökat informationsinnehåll
The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine …
En historisk utveckling
… have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) …
-en studie om hur banker kontrollerar informationen från fastighetsbolagen
The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated …
En studie av företags transparens i redovisningen av koncerngoodwill
… har analyserats med grund i den teoretiska referensramen om Positive Accounting Theory och IASB:s kvalitativa egenskaper. Av vår undersökning kan vi konstatera att företagen uppfyller fler upplysningskrav 2010 jämfört med 2005, men att transparensen är låg i företagens …
… of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this …
… a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that’s the case we want to study the effects. We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came …
IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god …
En studie av tillämpningen av "verkliga värden"
A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the …
En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2
… dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar …
En studie över Phonera, Tele2 och TeliaSoneras resultatförklaringar 2001-2007
… earlier studies, been described as untrustworthy, which is a problem when the accounting information according to IASB has been slanted in order to claim that reliability has been realised. The purpose of this thesis is to describe and increase the knowledge of how companies in …
