Sökning: "Discount rate incentives"

Visar resultat 1 - 5 av 6 uppsatser innehållade orden Discount rate incentives.

  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. Increasing the profitability of a PV-battery system : A techno-economic study of PV-battery systems as resources for primary frequency regulation

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Fasta tillståndets fysik

    Författare :Forsberg Samuel; [2018]
    Nyckelord :Battery storage; Energy storage; Photovoltaics; Power system; Primary frequency regulation; Profitability; Renewable electricity; Self-consumption; Solar energy; Batterilager; Egenanvändning; Elnät; Energilager; Förnyelsebar elektricitet; Lönsamhet; Primärreglering; Solceller; Solenergi;

    Sammanfattning : In order to handle the mismatch between photovoltaic (PV) electricity production and household electricity use, battery storage systems can be utilized. However, the profitability of PV-battery systems in Sweden is poor, and economic incentives for households to invest in such systems are therefore missing. LÄS MER

  3. 3. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Alexandra Holm; Jetmire Isufi; [2016-09-20]
    Nyckelord :Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

    Sammanfattning : MSc in Accounting.... LÄS MER

  4. 4. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sabina Andersson; Frida Wenzel; [2014-06-17]
    Nyckelord :Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

    Sammanfattning : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. LÄS MER

  5. 5. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Jetmire Isufi; Wilma Hedberg; [2014-06-11]
    Nyckelord :IAS 19; defined benefit plans; earnings management; the corridor;

    Sammanfattning : The amendments to the existing standard IAS 19 published in 2011 changed therequirements concerning the reporting of defined benefit plans for public entitiesapplying IFRS, effective as of January 2013 with full retrospective application.The revised standard from 2011 prevent earnings management through thedeferring and concealment of some actuarial gains and losses, but still leavescope for professional assumptions concerning the determination of the discountrate. LÄS MER