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Hittade 2 uppsatser som matchar ovanstående sökkriterier.

1. 1. Att kunna definieras som ett Investmentföretag - En studie om rekvisiten i 39 kap. 15 § inkomstskattelagen

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Albin Wärnlund; [2022]
   Nyckelord :Investmentbolag; investmentföretag; skatterätt; inkomstskattelag; rekvisit; Law and Political Science;

   Sammanfattning : This essay deals with the three necessary conditions, stipulated in the Swedish Income Tax Act (“Inkomstskattelagen”), needed to be met in order for a company to be able to constitute an investment company. However, determining whether an entity satisfies one or more of the criteria for investment company status has not always proved to be unproblematic in practice. LÄS MER

3. 2. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Albin Wärnlund; Tobias Klein; [2020]
   Nyckelord :Revenue recognition; IFRS 15; Economic reality; Economic substance over legal form; True and Fair view; Business and Economics;

   Sammanfattning : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. LÄS MER