11 uppsatser
Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt …
… (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company’s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance. If IFRS was to be introduced on a corporate level it …
en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
… a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the …
och dess påverkan på byggföretagens intäktsredovisning
… been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives …
… analyze theeffect on different ratios in the construction companies due to the implementation of IFRIC15.The following keywords have frequently been used: IAS 11, IAS 18, IFRIC 15, D21,comment letters, IASB, Revenue from Contracts with Customers, intäktsredovisning,revenue …
och dess påverkan på borgenärsskyddet
Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protection Course: Bachelor theses in business accounting, 10 Swedish credits Author: Sam Espeland Advisor: Ogi Chun Key words: IAS 16, 39, 40, fair value …
Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med …
Åtta ungdomars möte med och skapande av interaktiv konst
… there is an increased risk of higher losses compared to the situation before implementation of IAS 40. The authors have concluded that there is no defined limit for how much one valuation may differ from another. Our respondents have all assessed an acceptable difference to be …
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
… there is an increased risk of higher losses compared to the situation before implementation of IAS 40. The authors have concluded that there is no defined limit for how much one valuation may differ from another. Our respondents have all assessed an acceptable difference to be …
En uppföljning inom palliativ vård
… there is an increased risk of higher losses compared to the situation before implementation of IAS 40. The authors have concluded that there is no defined limit for how much one valuation may differ from another. Our respondents have all assessed an acceptable difference to be …
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
… there is an increased risk of higher losses compared to the situation before implementation of IAS 40. The authors have concluded that there is no defined limit for how much one valuation may differ from another. Our respondents have all assessed an acceptable difference to be …
