Sökning: "Economic Impairment"
Visar resultat 1 - 5 av 38 uppsatser innehållade orden Economic Impairment.
1. Nedskrivning av goodwill : Med perspektiv på tidigare kriser och earnings management
Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhetSammanfattning : År 2005 infördes ett nytt regelverk inom redovisning för hantering av den immateriella tillgången goodwill vid namn IAS 36, som innebär att goodwill ska prövas för nedskrivning varje år. En nedskrivningsprövning ska upptäcka om en tillgångs redovisade värde inte längre överensstämmer med verkligt värde. LÄS MER
2. Vulnerability & Resilience in an Ageing Population : A Case Study on Individual Self-Reliance & Community-Based Disaster Risk Reduction Policies in Japan
Master-uppsats, Uppsala universitet/Teologiska institutionenSammanfattning : Natural disasters and hazards pose significant risks and challenges for people and communities all around the world, among the groups most vulnerable to these events are elderly populations who face physical, social, and psychological hardships in the face of disasters. The vulnerability and lacking resilience of elderly are a growing global concern as their proportion of the world's population is steadily increasing with an estimated 1 in 6 people being aged 65 and over by 2050, doubling the current number. LÄS MER
3. Vilka är de bakomliggande faktorerna som påverkar nedskrivningar av goodwill i börsnoterade företag i Sverige, Finland, Danmark och Norge? : En kvantitativ studie kring företagets val av goodwillnedskrivning
Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaperSammanfattning : The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. LÄS MER
4. HÅLLBAR BOSTADSANPASSNING AV SMÅHUS I NYPRODUKTION : EN VISUALISERING
Kandidat-uppsats, Jönköping University/JTH, Byggnadsteknik och belysningsvetenskapSammanfattning : A previously recognized problem with housing adaptations and retrofits is that they tend to compromise the character and architectural qualities of houses. Previous studies show that stigmatization of disabled people in the housing market can be avoided if housing adaptations are planned at an early stage in terms of the aesthetic aspects. LÄS MER
5. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER