11 uppsatser
… det räckte hela vägen fram. ABSTRACT During the last decade the development in Swedish legislation was through extensive changes because of the adapting of Swedish economics accounting regulations to international accounting standards. The result was that the accounting system …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
Abstract Title: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting. -A study of the Swedish real estate companies listed and non - listed on the stock market, after the …
… policies related to the court case RÅ 1999 ref 32, where new practices in Swedish accounting was established, which allowed accrual of service revenue. The method has been through qualitative interviews with four unlisted service companies supplemented with secondary data in the …
… policies related to the court case RÅ 1999 ref 32, where new practices in Swedish accounting was established, which allowed accrual of service revenue. The method has been through qualitative interviews with four unlisted service companies supplemented with secondary data in the …
… is a simplifying work of today’s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size. The study is limited by only focusing on a part of …
Vid valet av K2 eller K3-reglerna
The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put …
… of working with sustainability reports using the GRI standards within eight Swedish banks. The expert auditor Lars-Olle Larsson stated in an interview with Maria Ottosson (2007) that the Swedish banks are still not in parallel with its international competitors in the field of …
… named IFRS 3. The launch ofIFRS 3 means that the companies listed on the Swedish stock market are now obligated to a largerextent, than before to account for obtained intangible assets instead of reporting them as goodwill when acompany acquisition is carried out. This paper …
En jämförelse mellan Sverige och Storbritannien
… are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ”Disclosure Requirements for Goodwill” specified in ”IAS 36 p 134”. By performing a content analysis that graded …
… income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method. This is achieved by recalculating three successive annual income statements and balance sheets of companies that used …
På redovisningsområdet pågår det ständigt förändringar och under den senaste tiden har stort fokus legat på BFN. Nämnden har sedan 2004 arbetat med det så kallade K-projektet där målet är att ta fram samlade regelverk för företag i olika form och storlek. I denna uppsats ligger …
