592 uppsatser · sida 10 av 40
En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
… harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property’s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that …
… of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this …
… of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for …
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 …
en studie utifrån revisorernas perspektiv angående begreppet rättvisande bild vid tillämpning av K2 och dess förenklingar
In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that …
SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni …
… 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 …
… anpassas för ytbehandlingsprocesser i dessa företag.Begreppet Lean Accounting har i detta sammanhang uppmärksammas, vilket utgör grundenför teorin i denna studie. För att studien ska kunna bidra med relevant empiri har intervjuergenomförts med företag som arbetat med Lean under …
Strategi och styrning på funktionsnivå inom bankbranschen
… handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the …
Effects of IFRS 3 on the accounting of intangible assets in acquisition-intense companies on the Stockholm Stock Exchange
… arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by …
En studie av möjliga konsekvenser med ett utökat informationsinnehåll
The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine …
… using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group’s opportunistic behaviour decides which accounting method to use. The data that was collected was composed by secondary data in the form of the …
… to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment …
… utformad. Vidare ämnar vi kartlägga vad IASB:s förslag till rekommendation, Accounting for Share-Based Payment, kan kommaatt innebära för bolag noterade på OM Stockholm Fondbörs. Genomförande: Vår undersökning utgörs av två olika delar. För det första består den av en teoretisk …
… in Norrköping. We also interviewed the administrative director of the Accounting Committee. Finally we interviewed two bank clerks at SEB and Föreningssparbanken. Result: To decide whether an asset is useful it has shown that it is hard to draw a clear boundary for what should …
