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Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified …
En jämförelse mellan Sverige och Storbritannien
… that all ”Publicly Consolidated Entities” abide by the ”International Financial Reporting Standards” (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such …
… companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast …
… approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour’s all published financial statements under the period 2008 to 2012.Result The study resulted in different …
… investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely …
Effekter av ändrade redovisningsprinciper för goodwill
… method are described as suggested by different stakeholders, i.e. users of the financial statements as well as standard setters. The changes caused by the transition are analyzed in the context of the main accounting principles presented in the IASB Framework. The main findings …
Synen på konsekvenserna av en lagändring
… Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), för att fra?mja för en harmonisering av redovisningen har medlemsstaterna i Europa börjat na?rma sig en alltmer likriktad …
… Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall …
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the …
- En studie av Svenska Börsnoterade Företag
… information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees. The purpose of this paper is to examine how well companies with a notification or a permit today account for …
En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
… responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company’s business value and a positive …
… responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company’s business value and a positive …
en studie av Vattenfall ABs hållbarhetsredovisningar och medierapporteringen under en femårsperiod
… follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and …
… på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till …
