179 uppsatser · sida 2 av 12
… within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the …
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 …
En fallstudie av tre redovisningsföretag
The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory …
Sambandslöst och värdelöst?
The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible …
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 studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock …
Redovisning off-balance - varför?
… aktiverar finansiell leasing i balansräkningen. __________________________ Accounting of leasing - after form or substance? The accounting recommendation 6:99 of the Swedish Financial Accounting Standards Council contains criteria that allow space for differences of …
En studie om goodwillpostens relevans.
Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year) Author: Patrik Nygard and Andreas Pettersson Supervisor: Markku Penttinen Date: 2010 ? May Aim: The Swedish banks SEB and …
och dess påverkan på byggföretagens intäktsredovisning
… study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their …
En kvantitativ studie av hur goodwillpostens storlek pa?verkar företags förma?ga att ge avkastning till aktiea?garna
… point of view, isn’t any need for concern regarding the standards about accounting for goodwill as stated by IFRS.
Vid valet av K2 eller K3-reglerna
The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put …
… The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and …
… 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 …
… 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 …
- motiv och konsekvens i teori och praktik
Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study …
