534 uppsatser · sida 15 av 36
… IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera …
Hur har de svenska företagen redovisat övergången?
Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for …
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 …
IAS 39 ur bankers, myndigheters och redovisningskunnigas perspektiv
… 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 med …
I segmentrapportering
… 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. Nu …
enligt IFRS 3
… år 2005 tillämpar börsnoterade företag inom Europa International Financial Reporting Standards (IFRS) i sina koncernredovisningar. Detta nya regelverk, på svenska ofta kallat internationella redovisningsprinciper, består av fem standarder och innebär en del förändringar för …
… the speeches into theories based on different frames the difference in reporting could be studied. These patterns showed that the journalists described politic as a strategic point of view. Predominantly politic were described as a strategy, a fight about power. Research has …
… was investigated in a small comparative study conducted by the author. Studies reporting that both the feed efficiency and the voluntary feed intake of the animals increase when fed TMR compared to when being conventionally fed are cited. The consumption is also affected by the …
effektivt styrmedel mot koldioxidutsläpp? : En studie av kostnadseffektivitet, transaktionskostnader och teknisk utveckling
… economic analysis of GPP. Systems on national level for regular follow-ups and reporting of results should therefore be prioritized in order to facilitate future studies and assessments.
en fallstudie av fyra dagstidningars bevakande av gripandet av den misstänkte Hagamannen
… how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren …
… NGOs through two qualitative case studies where it is investigated if Sida’s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling …
… in the current ERP-system, external regulations governing financial reporting and internal group regulations governing management accounting. Potential solutions to the problems identified are discussed in terms of these limiting factors and in terms of how urgent a solution is …
En studie om utveckling av styrsystem i svenska Venture Capital finansierade företag.
… control. All of the studied companies experienced an increase in formalized reporting systems to the board, all had contracts tying the founders to the companies and instruction manuals to the CEO and all of the studied companies increased the sizes of the board and had Venture …
-en fallstudie hos Vin & Sprit
… One of our main findings is the importance of formal control in terms of reporting increases for geographically distributed organizations. We have also discovered that employees who communicate frequently with colleagues in other countries tend to have a better understanding of …
Vilka faktorer beskriver valet?
… of external financing in an near future are dependent on an reliable financial reporting and are therefor also choosing a higer auditor quality in both cases. ? Companies with a high ratio of inventory and receivables to total assets wanted an auditor with a higher degree. ? We …
