592 uppsatser · sida 26 av 40
En empirisk studie där direkt lobbying via comment letters på standardsättarorganet IASB mellan år 2005 och 2009 studeras
… direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning …
… and not just for shareholders. All three companies put great emphasis on accounting for the environmental liability issues which may be due to the expectations regarding the ethical responsibility for the environment are high in this sector. The industry is heavily regulated in …
Revisorers riskbedömning
Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsföringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på internet …
… many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the …
Konceptutveckling och utvärdering
… Once installed the system could prove to be a very useful resource for both accounting and the daily work.
Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog …
… ledande normgivningsorganen inom redovisning ivärlden idag är International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB). Intäktsposten i ett företags resultaträkning utgör enbetydande del av de finansiella rapporterna och har under lång tid …
beslutsunderlag med hjälp av kalkylmetoder
… of the most important aspects in decision making before an investment. Cost accounting for production follow up was used by the main part of the companies, either in the whole company or in special production branches. All the farmers answered every question in the inquiry …
En jämförelse mellan företag som reviderats av Big Four och företag som reviderats av någon annan revisionsbyrå
… that the auditor both discovers and reports a breach in the client’s accounting system, and service quality, which relates to the provision of services in general. A common notion is that large auditing firms such as the Big Four maintain a higher technical quality than smaller …
… with the current practice are identified and analyzed according to cost accounting theories. The crude, experience-based methods currently employed fail to acknowledge indirect costs properly and use inputs that are unsuitable for the purpose. Due to the poor quality of the …
En fallstudie av tre reklambyråer
There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost …
En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
… to increase creditability, meet increased stakeholder demand and increased accounting complexity. Tendencies have been observed, which support that auditors actively try to broaden the legitimacy base surrounding their competence into the field of third party assurance of …
En studie om hur en insamlingsorganisation hanterar externa krav
… to their full extent, which enables the organisation to decouple the internal accounting information from the information requested externally. The study also shows that the Charity Foundation is imitating business rhetoric in order to achieve legitimacy and gain more donators.
… the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009 …
Syfte: Syftet med detta examensarbete är att genom en jämförelse mellan det köpande och det säljande företaget belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrikt. Metod: I denna uppsats har vi använt oss av en kvalitativ …
