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Redovisning off-balance - varför?
… - after form or substance? The accounting recommendation 6:99 of the Swedish Financial Accounting Standards Council contains criteria that allow space for differences of interpretation. The purpose of this study has been to explain why some companies account financial leasing …
en fallstudie
… which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are …
En studie av svenska fastighetsbolag
… is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information …
… one that is symmetrically extended by five days around the release of the financial reports (11 day-window) and one that is symmetrically extended by one day (3 day-window). The major findings in this thesis are that no positive relation between accounting quality assessed with …
En studie av möjliga konsekvenser med ett utökat informationsinnehåll
… we examine how the ”multi column reporting” can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this …
Teoretisk grund och praktisk betydelse
… is seen as a risk indicator among analysts, representing the users of the financial statements. Even though the method influences margins, the number of projects using the method are too few to make this a practical problem in the accounting. However, the method is subjective …
… standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments …
En fallstudie av tre redovisningsföretag
… the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern …
… with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997). The results from the empirical analysis find a positive association …
och dess påverkan på byggföretagens intäktsredovisning
… consequence of this is that three of the studied companies believe that the financial statements don’t give a true and fair view of the financial performance and position of the company, which has led to an establishment of a segment reporting. While one of the companies …
Nivåer av verklighet: - En fallstudie på svensk storbanks tillämpning av IFRS 7 och IAS 39, med avseende på fördelningen av finansiella tillgångar i level 1 och level 2
This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost …
En studie av den svenska finans- och industrisektorn 2008
… income statement, which gives that the stakeholders? impression of the group’s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may …
… to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured …
är lagens syfte uppfyllt?
… for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report. The government’s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to …
En fallstudie inom telekom
… identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting …
