32 uppsatser · sida 1 av 3
Koppling eller frikoppling
… shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB’s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
… properties and its further effects on the qualitative characteristics of accounting. -A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board. Background and Problem: From January 2005, all …
Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority …
Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority …
En studie av säkringsredovisning på en svensk storbank
… 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules …
en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
… order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in …
… by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting …
Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for …
… published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is …
… the effects on qualitative characteristics aswell as the effects on the accounting principles.This study has some delimitations. First, it is delimited to revenue recognition withinSwedish construction companies. Furthermore the companies in the study are all listed whichmeans …
En studie av ett svenskt industribolags nya styrmodell och dess implikationer
… show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top …
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 …
Vilka intressen påverkar upprättandet av uppdragsbrevet?
Abstract Authors:Stefan Harrå and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for …
en översikt och ett praktikfall
This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are …
En utvärdering av KPP-systemet
This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups …
