Sökning: "Defined benefit obligations"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden Defined benefit obligations.

  1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Joakim Hjälte; Alexander Larin; [2018-07-27]
    Nyckelord :Adjusted performance measures; EBIT; Performance reporting;

    Sammanfattning : MSc in Accounting.... LÄS MER

  3. 3. Life as citizen or stateless in Burma - A case study of the concepts of citizenship and statelessness in a weak state

    Kandidat-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Mariam Mobiny; [2018]
    Nyckelord :Law and Political Science;

    Sammanfattning : Ever since the principle of sovereignty was established in Europe after the peace of Westphalia in 1648, the importance of belonging to a state has increased. And in today's society, during a time filled with a lot of wars and a major refugee crisis, having a citizenship has never been more important. LÄS MER

  4. 4. PPGIS and Public meetings : an evaluation of public participation methods for urban planning

    Master-uppsats, Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Författare :Daniel Gardevärn; [2017]
    Nyckelord :GIS; Geography; PPGIS; public participation; public meetings; planning decisions support system; Earth and Environmental Sciences;

    Sammanfattning : The primary purpose of this study is to compare and evaluate two public participation methods. The two methods are public meetings and Public participatory GIS (PPGIS). Public meetings are an established public participation method for urban planning in Sweden. LÄS MER

  5. 5. Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Janina Patricia Aarts; Tina Ausmaa; [2013]
    Nyckelord :IAS 19; corridor method; actuarial gains and losses; defined benefit obligation; financial key ratios;

    Sammanfattning : In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. LÄS MER