Sökning: "business accounting"
Visar resultat 1 - 5 av 383 uppsatser innehållade orden business accounting.
- Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : In today’s economic environment, intangible assets are seen as one of the key drivers of enterpriseperformance, however, how they should be accounted for is a rather controversial issue. The standard IFRS 3-Business combinations, released by the International Accounting Standard Board and adopted in the EU theyear 2005, states that listed companies are obligated to recognize acquired intangible assets instead of reportingthem as goodwill in completed business combinations. LÄS MER
- Master-uppsats, Göteborgs universitet/Graduate School
Sammanfattning : MSc in Accounting.... LÄS MER
- Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Objective:Theobjectiveofthispaperistodevelopasharedunderstandingofwhataffectsdifferentbanks’lendingprocess,howbankssettosimilarcompanies’choiceofdifferentaccountingrulesandtheirincentivestoaffectcompanies.Method:Inordertoanswertheresearchquestiondatahasbeencollectedthroughinterviewsandliteratureconsistingmainlyofarticles. LÄS MER
4. 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
5. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. LÄS MER
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