Uppsatser om financial accounting
163 uppsatser · sida 1 av 11
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
Magisteruppsats · Södertörns högskola
… foremost affects the real estate market’s accounts. In contrast to the Swedish Financial Accounting Standards Council’s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives. Investment properties can either be measured …
Teoretisk definition med en tillämpning på svenska bankers redovisning
D-uppsats · Handelshögskolan i Stockholm
Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions …
ett regelverk för alla?
Magisteruppsats · Linköpings universitet
… companies within the EU no later than 2005, to improve an internal 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 …
Kandidatuppsats · Blekinge Tekniska Högskola
… by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when …
Kandidatuppsats · Sektionen för management
… by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when …
en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
Magisteruppsats · Linköpings universitet
… it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what …
Kandidatuppsats · Karlstads universitet
… On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules. Problem: The companies had to make their …
C-uppsats · Handelshögskolan i Stockholm
… by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes …
Masteruppsats · Göteborgs universitet · 2014
Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their …
En fallstudie av redovisningsregleringsprocessen
Magisteruppsats · Linköpings universitet
Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as …
Masteruppsats · Örebro universitet
… Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The …
En studie av säkringsredovisning på en svensk storbank
C-uppsats · Handelshögskolan i Stockholm
IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the …
En undersökning om skillnader mellan stora och små företags nyckeltal
Kandidatuppsats · Södertörns högskola
… in small and large companies? A study of the differences in the accounting of financial ratios between small and large companies. Authors: Jasmine Choudrey & Rana Qadri Main Course: Business Economics The aim of this study is to make a comparative examination between small and …
Kandidatuppsats · Örebro universitet
… 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 Problem: During the last few years, more …
Har revisionen spelat ut sin roll i mindre företag?
Kandidatuppsats
… 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 …
