163 uppsatser · sida 8 av 11
… they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals …
en studie av hållbarhetsredovisningars användbarhet
… economics, but also enviromental and social standards together to get both financial and competitive advantages. Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a …
Förtroende i centrum
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 …
En studie om IT-outsourcing och organisationers storleksmässiga betydelse
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 …
två sidor av samma mynt
… report, which includes all aspects of a company’s business. The company’s financial and non-financial factors are related to each other and therefore the company demonstrates its business in a comprehensible and transparent manner. The development of integrated reporting is …
Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
… PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose. Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that …
Roller, Involvering och Värdeskapande
… are common among venture capitalists: financiers, advisors, supervisors of financial performance, acting as a sounding board and providers of a wider network of contacts. The form of involvement that emerges in this study is inactive to active advisor. Venture capital firms …
… of a business is affected by the relationship to stakeholders and the financial position of the business. Two starting points have been identified which is the basis when the auditor view the business? needs and recommend a regulation (K2 or K3). The auditor recommends a …
Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar
Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest …
Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt …
… Två besöksintervjuer har gjorts på fallföretaget med Accounting Controller och Financial Controller, vilket bidragit med att närhet till informationskällan har kunnat uppnås. Vår fallstudie visade att övergången till IFRS för fallföretaget kommer att leda till effekter i …
Fallet Linköpings Stadshus
… not recovered enough shareholders? contribution. With that, these companies financial position is clearly deteriorating compared to if they would pay tax. Regulations of housing enterprises were not created until 1999. That means that violations of the regulations were not …
IAS 39 ur bankers, myndigheters och redovisningskunnigas perspektiv
… skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna. Samtidigt är det centrala syftet …
Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och …
I segmentrapportering
… för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas …
