179 uppsatser · sida 1 av 12
… was through extensive changes because of the adapting of Swedish economics accounting regulations to international accounting standards. The result was that the accounting system became to complex for smaller companies so The Swedish Accounting Standards Board began to simplify …
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 …
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 …
Abstract Title: What factors influence a company's choice of accounting rules? Subject/Course: Business Administration - Bachelor thesis Supervisor: Charlotte Hemmingson Background: Throughout time several of accounting scandals have been discovered, which has increased the …
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 …
Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt …
… 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 …
… subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications …
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 fallstudie av redovisningsregleringsprocessen
… ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind …
ett regelverk för alla?
… market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the …
… conceptions to the K-project. The K-project is a simplifying work of today’s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size. The …
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 …
