163 uppsatser · sida 10 av 11
En komparativ studie
… the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate …
… reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the …
- om redovisning som synliggörare av värdeskapande i verksamhet med offentligt uppdrag
Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål …
… of the auditor’s report as a proof of quality of the accounting and the financial reporting. The purpose of the thesis is to explain how lenders perceive bokslutsrapporten as a substitute for the auditor’s report. Previous research shows that lenders benefit from audit and that …
… från EU kommissionens konsultation ”Consultation on the International Financial Reporting Standard for Small and Medium-sized Entities” som ligger till grund för uppsatsen. Vid genomgången och sammanställningen av remissvaren har alla kommentarer exkluderats, således har enbart …
En studie om styrelsens, aktiebolagets och revisorns påverkan
… 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 purpose is to examine why Swedish Private Corporation receives qualified …
En kvalitativ studie med kundperspektiv i fokus
… employees and even customers must understand that they work within a tough financial framework and that the management has chosen new ways to succeed. The selected route is not the easiest to go and is more reminiscent of a mountain road than a straight motorway, but eventually …
Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i form av uppskattningar och antaganden …
Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige
… that the review process in the sustainability report is mostly similar to the financial audit. It is a process that generally includes the steps of planning, execution and reporting that is based on FAR´s recommendation RevR6. In situations where the recommendation is not …
Sammanfattning Titel: Redovisningsinformationens betydelse vid kreditbedömning av små och medelstora företag. Nivå: C-uppsats i företagsekonomi. Författare: Annelie Engström och Christian Mattsson. Handledare: Ann W Dörner. Datum: Juni 2012. Syfte: Syftet med denna studie är att …
… of macro factors, such as market fluctuations, interest rate fluctuations, financial crises, the rules of lending institutions etc. For the validity of the report to the client, property value in terms of market value and return value has not been taken into consideration, and …
Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?
… is mainly from secondary sources in the form of auditor approved consolidated financial statements. Conclusion: The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights …
… expectation gap has changed in Sweden. Furthermore, we want to clarify how financial crises, corporate scandals and legislative changes have affected the gap, and if there is any connection between these three factors. The purpose of this paper is to contribute to the audit …
- En studie om hur revisorer tillämpar lagen om penningtvätt
… are interviews with three respondents, two auditors and one person from the financial police. Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be …
En Studie av Optioner som Incitament till VD i Svenska Börsbolag
… firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find …
