Sökning: "Swedish companies"
Visar resultat 31 - 35 av 2945 uppsatser innehållade orden Swedish companies.
- Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background and problem: In November 2010, a new legislation for small limited companies regarding the abolition of the mandatory audit was introduced in Sweden with the intention to reduce their administrative burdens and make them more competitive. An audit ensures that the information presented in a company’s annual report is truthful and correct. LÄS MER
32. Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment TestingMaster-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies are used to. LÄS MER
33. A Comparison Between Small Newly Registered and Small Mature Limited Companies' Decision to Appoint an Auditor Voluntarily -a Quantitative StudyKandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background and problem discussion: Since the law of audit exemption was introduced 2010, some companies have appointed an auditor voluntarily. These companies must balance the costs and benefits of auditing; various indicators affect the decision. In addition, the characteristics and needs of newly registered companies and mature companies differ. LÄS MER
34. The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory PerspectiveMaster-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background and problemThe statutory audit for small LLCs in Sweden was removed in 2010. The Swedish TaxAuthority raised many concerns before the legislative change, but since then they have notvoiced their opinions regarding its effects. LÄS MER
35. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business CombinationsMaster-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. LÄS MER
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