205 uppsatser · sida 4 av 14
… tillgångar att dessa erkänns i balansräkningen. Författarna till Initial Accounting for Internally Generated Intangible Assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande …
… 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 …
en utredning av användningen av IAS 36 i svenska börsnoterade företag
… ger företagsledningen motiv att skriva ned goodwill som en del av big bath accounting. Resultaten i sin helhet indikerar även att finanskrisen inte haft en avgörande effekt på företagens nedskrivningar av goodwill vid ett negativt resultat. Till följd av resultaten i hypotes 3 …
- En mer tillförlitlig och relevant metod för nedskrivning av finansiella tillgångar?
Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be …
… Syfte: Syftet med denna studie är att undersöka och analysera om Big Bath Accounting förekommer i företag registrerade på Nasdaq OMX Stockholm och Nasdaq OMX Helsinki. Studien fokuserar på att undersöka huruvida det råder ett samband mellan stora engångskostnader och VD-byten …
- En studie av Svenska Börsnoterade Företag
… the rules and recommendations contained in the environmental- and personnel accounting. The conclusion declared that the laws on environmental- and personnel information are relatively diffuse. For more tangible information companies need to look in the Accounting Standards …
redovisning av goodwill enligt IFRS
… of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information …
… have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3. The launch ofIFRS 3 means that the companies listed on the Swedish stock market …
The effect of accounting for intangibles
… whether the banks are facing evaluation problems, the creditor’s attitude to accounting for intangibles and sufficiency of information on intangibles. In this respect the question whether banks are prepared to perform the client’s field research or internal auditing procedures …
En studie av konkursdrabbade företag i Skåne län
… remarks regarding going-concern. Furthermore the study indicates that larger accounting firms give more remarks regarding going-concern problems than smaller accounting firms. Finally the study also showed that larger companies tend to get more adverse options than smaller …
En studie av analytikernas påverkan på aktiers avkastning
… of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings …
… and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité. SEC anser kvalitén på redovisningen bestäms av rådande standarder samt respektive lednings ansvar att korrekt tillämpa dessa. Ett annat …
… to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment …
Background: Sweden’s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is …
en fallstudie
… for example choosing companies to invest in. The development in the field of accounting has resulted in an increasing number of companies choosing to complete their financial accounting with a sustainability report, also referred to as CSR reports, on how they see the company's …
