15 uppsatser
en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in …
Utveckling av ett analysverktyg i syfte att öka förståelsen för perspektivets användning
Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research? Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and …
ett regelverk för alla?
Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the …
… and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans …
Vilka intressen påverkar upprättandet av uppdragsbrevet?
… and Magnus Björk Advisor: Markku Penttinen Title: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans …
konsekvenser för K-2 bolagen
Ett av EU:s främsta syfte är att skapa fri rörelse av kapital. Genom att kontinuerligt reducera handelshinder strävar de efter att skapa lika förutsättningar mellan medlemsstaterna. I och med den globalisering som skett och fortfarande sker blir det allt mer vanligt förekommande …
A study of the consequences on annual reports due application of IAS40
Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the …
Åtta ungdomars möte med och skapande av interaktiv konst
… companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the accounting treatment for …
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
… companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the accounting treatment for …
En uppföljning inom palliativ vård
… companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the accounting treatment for …
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
… companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the accounting treatment for …
hur påverkas lantbruksföretagens ekonomi och produktionsinriktning?
The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon …
- Alternativkostnader som kan uppkomma för de mindre företagen
This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less …
Alltid ett godkänt förfarande?
… are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to …
En studie av unga vuxnas medvetenhet om kemikalier i hygienprodukter och kosmetika
… are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to …
