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Effects of IFRS 3 on the accounting of intangible assets in acquisition-intense companies on the Stockholm Stock Exchange
Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized …
En studie av den svenska finans- och industrisektorn 2008
… to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group’s financial statement is affected by the valuation of this …
En studie om redovisning av tillgångar vid företagsförvärv på svenska MTF:er
… issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for …
Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets …
<em>En kvalitativ studie om synen på musikrättigheter och artistvarumärken som immateriella tillgångar i musikbolag.</em>
Abstract Artists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies. This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist …
… on Inflation-linked Bonds.Investors face many types of risks when allocating assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly …
… of interviews. The study suggests that investments in futures of specific assets are to be equated with investments directly in the underlying assets from a SRI point of view. Therefore, we analyzed the underlying assets of futures traded commodities, energies and stock indices …
samt bevisningsfrågor till följd av dokumentationskravet
… the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles. The essay covers the transfer pricing of two specific assets: patents and R&D. The OECD guidelines and commentary to the model tax convention may be …
En studie av de nordiska finansiella marknaderna<em></em>
… purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories. Method: The study has its starting point in a quantitative approach with a quantitative data analysis …
En studie av undervisande gymnasielärares attityder gentemot språkets roll i historieundervisningen
… the upper secondary schools of Uppsala into a social field based upon what assets their students have. These assets are estimated by using Bourdieu’s theory of symbolic, social and cultural capital. The statements by the teachers are thus analyzed using this previous study as a …
En studie av företag noterade på OM Stockholms Fondbörs A-lista
Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and …
förutsägelse av finansiell kris
… period of time. Outcome: Two variables, high long term liabilities to total assets and a low degree of equity to total assets, showed high predictability five years prior to bancruptcy. According to our study there are four variables useful for prediction of financial distress …
Den oäkta goodwilldelens effekt på nedskrivningar av koncerngoodwill
… which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing …
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 …
svensk hindersport ur ett strategiskt marknadsföringsperspektiv
… product-market investment strategy, consumer value position, competences and assets and functional strategies and programs (Aaker, 2005). To illustrate the advantages and disadvantages in the Swedish marketing of jump racing, the Swedish case is compared with the Great Britain’s …
