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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 …
Abstract Title: Accounting firms´ view on the (new law) in joint-stock companies Course: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTS Authors: Mikaela Uveby, Shadi Nourbehesht, Almira Dizdarevic Advisor: Kent Trosander …
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 …
små och medelstora revisions- och redovisningsbyråers syn
… of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding …
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 …
En fallstudie av relationen mellan ett stort köpande företag och två av dess viktigaste samarbetspartners
Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson …
Har revisionen spelat ut sin roll i mindre företag?
… and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the …
Utveckling av ett analysverktyg i syfte att öka förståelsen för perspektivets användning
Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research? Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and …
The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock …
… 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 …
Kan fenomenets existens styrkas?
… under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst. Tidigare forskning har inte kunnat …
En studie som undersöker personalens bemötande av patienten vid måltiden på ett svenskt sjukhus
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in …
En undersökning bland föräldrar med barn 0-5 år i Uppsala kommun
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in …
Konsekvenserna av en potentiell frikoppling mellan redovisning och beskattning
Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in …
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 …
