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… operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt …
IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god …
med avseende på virkesmarknadens historiska och framtida utveckling
… with the profitability of today. We have also taken the new international accounting standards, IAS, into consideration. These new accounting standards mean that Holmen must present the forests market value in the balance sheet. We interviewed representatives from the Swedish …
… fastigheter till anskaffningsvärde eller verkligt värde. IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater …
… fastigheter till anskaffningsvärde eller verkligt värde. IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater …
-en studie om hur banker kontrollerar informationen från fastighetsbolagen
The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated …
En studie om hur redovisningsnormer som idéer kan spridas samt vilka institutionella faktorer som påverkar inställningen till införandet av internationella enhetliga redovisningsstandards för
… som inkommit till IASB avseende diskussionsunderlaget ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”. Resultat Redovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet. Vilken …
… med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om …
… a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that’s the case we want to study the effects. We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came …
… kompetens och påverkan, genom rekommendationer. ____________________ Accounting firms have, due to legislation and ethical limitations, the possibility to market themselves. The marketing is however not so much about selling the auditing service itself, but about distinguishing …
En studie om IAS 19 och konsekvenserna av dess implementering
… of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity. Purpose: To illustrate …
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed …
… The theory we studied to reach our hypothesis mainly consisted of positive accounting theory, the agency theory and utility maximising theory. But we also studied existing laws, accounting standards and the special nature of goodwill as an asset to create a better understanding …
En studie av tillämpningen av "verkliga värden"
A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the …
… audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management. In connection with increased requirements from the market, the own ranks and a row scandals where companies consistently created misled accounting which …
