97 uppsatser · sida 6 av 7
… real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent …
används stålbad vid nedskrivning av goodwill?
… senaste åren. Allt fler länder i världen använder sig numera av International Financial Reporting Standards (IFRS). Alla noterade företag inom EU måste tillämpa IFRS från och med 2005. Ett av de områden som förändrats under de senaste åren är redovisningsreglerna kring goodwill …
… of the auditor’s report as a proof of quality of the accounting and the financial reporting. The purpose of the thesis is to explain how lenders perceive bokslutsrapporten as a substitute for the auditor’s report. Previous research shows that lenders benefit from audit and that …
… från EU kommissionens konsultation ”Consultation on the International Financial Reporting Standard for Small and Medium-sized Entities” som ligger till grund för uppsatsen. Vid genomgången och sammanställningen av remissvaren har alla kommentarer exkluderats, således har enbart …
… DSF in line with the revised IAS-1 clarifies value relevant items to users of financial statements.
… years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in …
centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning
… The intent with this report is to show stakeholders that they handle non financial issues such as environmental issues, social rights and business ethics but also what they do and do not do regarding the surrounding environment. How and to what extent they do this is the …
En konkurrensfördel för de svenska försäkringsbolagen?
… is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by …
… årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar …
En studie av skillnader mellan företags redovisade diskonteringsräntor och teoretiskt framräknade diskonteringsräntor
… börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en …
… two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are …
Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige
… that the review process in the sustainability report is mostly similar to the financial audit. It is a process that generally includes the steps of planning, execution and reporting that is based on FAR´s recommendation RevR6. In situations where the recommendation is not …
… 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 …
- En studie om hur revisorer tillämpar lagen om penningtvätt
… are interviews with three respondents, two auditors and one person from the financial police. Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be …
Vid valet av K2 eller K3-reglerna
… a lot of the companies outsourced both their ongoing accounting and/or their financial statement, the companies don’t always think that competence is within the company and some companies must use an auditor. Because of that we will find out how the companies trust is affected …
