198 uppsatser · sida 2 av 14
Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for …
… companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability …
… the company.Methodology - The purpose was fulfilled through an analysis of 21 annual reports of Swedish listed companies, seven from each segment on the OMX Nordic Stockholm, i.e. large, mid, and small cap. The annual reports were assessed using a self-constructed scoring system …
En analys av nuvarande reglering
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their …
En studie på organisationer som är certifierade av Investors in People
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their …
… and compare the calculated result with the actual result in their annual reports. We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information. When we applied our model, we found that …
Hur har de svenska företagen redovisat övergången?
… for this study. The data have been collected from the chosen companies? annual re-ports. Conclusion: The study shows that the amounts of information about the transition to IFRS within the company’s annual reports vary a lot. The result of the transition is also varying. The …
<em>En kvalitativ studie om synen på musikrättigheter och artistvarumärken som immateriella tillgångar i musikbolag.</em>
… secondary data has been collected through scientific articles, literature and annual reports from music companies. The study resulted in personal views regarding intangible assets of three representatives from music companies. Also, the view of a chartered accountant was …
En studie om styrelsens, aktiebolagets och revisorns påverkan
… critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports. Purpose: The overall …
En studie om svenska konkursdrabbade aktiebolag
… one of the most fundamental and important accounting principles when making an annual report. The accounting principle implies that the companies will continue as a going concern in the foreseeable future. The investing publics have questioned whether auditors take enough …
En översyn av vilka nyckeltal som används i praktiken
… standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios …
… Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of …
Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
… effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways. Method: The investigation was conducted using both qualitative and quantitative methods …
… MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter …
… Enterprises often refer to their employees as ”Our most valuable assets” in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital …
