592 uppsatser · sida 12 av 40
En fallstudie av tre koncerner
Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as …
… to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate …
att nyttja potentialen i den interna förmedlingen av kunder
… of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved. Theories in communication, motivation and organisation culture have been used in the analysis and empirical data …
redovisning av goodwill enligt IFRS
… of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information …
En studie av skatterådgivningstjänster utifrån ett kundperspektiv
… group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company. Long relations between purchasing company and tax consultant are generally perceived as advantageous by the purchasing companies, not least from an …
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 …
Från möjlighet till självklarhet
Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till …
Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling. Företag kan, frivilligt, utföra hållbarhetsredovisningar för att legitimera sig inför sina intressenter. Ett bestyrkande från oberoende part gör …
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the …
En studie av konkursdrabbade företag i Skåne län
… remarks regarding going-concern. Furthermore the study indicates that larger accounting firms give more remarks regarding going-concern problems than smaller accounting firms. Finally the study also showed that larger companies tend to get more adverse options than smaller …
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers …
… noterade bolag upprätta sin koncernredovisning i enlighet med International Accounting Standards. Regelverket syftar till att öka jämförbarheten mellan företag och länder vilket i sin tur medverkar till att den internationella redovisningen i större grad blir …
… theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for …
En studie av svenska fastighetsbolag
… partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the …
Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper …
