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SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni …
One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due …
… on a stock exchange within the European Union had to implement International Financial Accounting Standards (IFRS) in their annual report. But is this regulation for the good or worse and does the benefits outweigh the cost? The goal with the regulation is to make it easier for …
En studie av konkursdrabbade företag i Skåne län
… owners, but also the stakeholders, required information about the company’s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion. If any doubt …
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
… such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers …
En studie av analytikernas påverkan på aktiers avkastning
… lack of linkage may be that the market has become more concerned with other financial measures than Earnings per Share, that investors are flooded with non-financial information such as industry report.
… IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied …
en kritisk granskning av RAS ich IFRS
This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the …
Ett tillförlitlighetsperspektiv
During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB …
… two accounting models are being used the comparison of the municipalities' financial statements is much harder. Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model. The study will also …
vilka faktorer påverkar valet av placering?
… consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should …
En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
… of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if …
… auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject …
Varför använder konsumenter kontanter som betalningsmedel?
… for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with …
vilka faktorer påverkar företagens val av revision
… for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with …
