Sökning: "business companies"

Visar resultat 1 - 5 av 3380 uppsatser innehållade orden business companies.

  1. 1. The influence of banks on companies' accounting choices -A study of K2 and K3

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Emil Ahlström; Ena Hamzic; [2013-06-14]
    Nyckelord :Rules-based; principle-based; credit rating; small and medium-sized business; K2; K3; accounting;

    Sammanfattning : Objective:Theobjectiveofthispaperistodevelopasharedunderstandingofwhataffectsdifferentbanks’lendingprocess,howbankssettosimilarcompanies’choiceofdifferentaccountingrulesandtheirincentivestoaffectcompanies.Method:Inordertoanswertheresearchquestiondatahasbeencollectedthroughinterviewsandliteratureconsistingmainlyofarticles. LÄS MER

  2. 2. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sara Karlsson; Erik Kullberg; [2013-06-10]
    Nyckelord :Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

    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

  3. 3. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
    Nyckelord :IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

    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

  4. 4. Mapping the flow Of Apparel in a Wholesale Company

    Magister-uppsats, Högskolan i Borås/Textilhögskolan (THS)

    Författare :Umair Akash; [2013-04-10]
    Nyckelord :supply chain logistic management; lead time managemen; global outsourcing; collaborative; planning; forecasting; replenishment CPFR ;

    Sammanfattning : Globalization that diminishes the barriers to trade worldwide has transformed the structure of production and increased the global competition in the textile and apparel industry. Especially, the elimination of quotas on January 2005 has totally changed the whole scenario of the apparel industry. A boom has been noticed in the emerging markets. LÄS MER

  5. 5. INNOVATION AND SUSTAINABILITY IN FASHION INDUSTRY

    Magister-uppsats, Högskolan i Borås/Textilhögskolan (THS)

    Författare :Deniz Muslu; [2013-04-09]
    Nyckelord :innovation; sustainability; environmental impact; fashion brands in Sweden; Innovation within Sustainability Index; sustainability measurements;

    Sammanfattning : Abstract This research is designed to see the level of innovativeness of fashion brands in terms of being sustainable. It also aims to find out if there is a relation between business models and innovativeness within sustainability of fashion brands. LÄS MER

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