32 uppsatser · sida 2 av 3
Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component …
Går det att värdera ett växande lager?
… the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach. Three interviews were conducted, one with the tax authority and two with specialist expertise in agriculture. Results: The study …
… study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations …
En studie om svenska konkursdrabbade aktiebolag
… companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their …
Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?
… has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law. The thesis …
Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future. Methodology: The authors have done a case study through a qualitative approach. Interviews have been …
Effekter av ändrade redovisningsprinciper för goodwill
… aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method …
En branschpraxis för klädbranschen och byggbranschen
The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which …
En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.
Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av …
Förklaras det mer än vad det följs?
… reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary …
kostnad & nytta
… reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary …
Den etiska resonemangsförmågan hos studenter
… have some responsibility to provide the student with basic ethics course for a accounting education. The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who …
… of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ”Internet-bubble” is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible …
En branschpraxis för klädbranschen och byggbranschen
The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which …
Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och …
