163 uppsatser · sida 4 av 11
En fallstudie på VIDA AB
… control and ERP-systems. Conclusion: The authors have focused mostly on the financial terms budgeting, cost accounting, management accounting and performance measurement. Regarding the impact ERP-systems have on these methods of control within the VIDA organization, the authors …
En historisk utveckling
… There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a …
- En mer tillförlitlig och relevant metod för nedskrivning av finansiella tillgångar?
Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be …
-En kvalitativ studie av fyra företags intäktredovisning.
Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported …
En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
… too subjective and unreliable, and that it will malfunction during periods of financial turmoil. Further they claim that it is not suitable with the European accounting tradition, consisting of a high degree of conservatism and prudence. This thesis aims to examine the accuracy …
… limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this. Method: Five interviews were conducted with companies involved in the audit and accounting industry. Information was also gathered from reports …
… sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of …
Inom mindre grossistföretag
… and the internal control has shown to be important for the preparation of the financial statements. Therefore the study will be focusing on the smaller wholesaler’s internal control, all the way to the financial statements. Semi-interviews of six firms has been done, and …
… organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports …
… IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera …
… in better ways with fewer mistakes and a more reliable accounting as well financial as general. A big difference between the external audit and the internal audit which this thesis basically builds on is the theoretical knowledge that one is required to posses in order to …
En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2
… plan definierar hur redovisningen ska se ut. Det andra organet är Financial Accounting Standards Board, som är verksamt i USA. Rekommendationerna från dessa två normgivningsorgan skiljer sig åt, då de bland annat förespråkar två olika behandlingar av forsknings- och …
… president takes office. Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked …
… med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om …
… is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit …
