Sökning: "Economic Impairment"

Visar resultat 1 - 5 av 38 uppsatser innehållade orden Economic Impairment.

  1. 1. Nedskrivning av goodwill : Med perspektiv på tidigare kriser och earnings management

    Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Författare :David Ericson; Thi Hue Tran Bui; [2023]
    Nyckelord :Goodwill; Impairment of goodwill; The financial crisis; Covid-19 pandemic; Earnings management; Positive accounting theory; IFRS 3; IAS 36.; Goodwill; Nedskrivning av goodwill; Finanskrisen; Covid-19-Pandemin; Earnings managment; Positiv redovisningsteori; IFRS 3; IAS 36;

    Sammanfattning : År 2005 infördes ett nytt regelverk inom redovisning för hantering av den immateriella tillgången goodwill vid namn IAS 36, som innebär att goodwill ska prövas för nedskrivning varje år. En nedskrivningsprövning ska upptäcka om en tillgångs redovisade värde inte längre överensstämmer med verkligt värde. LÄS MER

  3. 2. Vulnerability & Resilience in an Ageing Population : A Case Study on Individual Self-Reliance & Community-Based Disaster Risk Reduction Policies in Japan

    Master-uppsats, Uppsala universitet/Teologiska institutionen

    Författare :Victor Bergenek; [2023]
    Nyckelord :Disaster Risk Reduction; DRR; Ageing Population; Vulnerability; Resilience; DRM; Disaster Risk Management; Individual Self Reliance; Community-Based Disaster Risk Reduction; Japan; Case Study; Elderly; Vulnerable Groups.;

    Sammanfattning : Natural disasters and hazards pose significant risks and challenges for people and communities all around the world, among the groups most vulnerable to these events are elderly populations who face physical, social, and psychological hardships in the face of disasters. The vulnerability and lacking resilience of elderly are a growing global concern as their proportion of the world's population is steadily increasing with an estimated 1 in 6 people being aged 65 and over by 2050, doubling the current number. LÄS MER

  4. 3. Vilka är de bakomliggande faktorerna som påverkar nedskrivningar av goodwill i börsnoterade företag i Sverige, Finland, Danmark och Norge? : En kvantitativ studie kring företagets val av goodwillnedskrivning

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Klaudia Nowakowska; Roksana Lipska; [2023]
    Nyckelord :Goodwill; impairments; OMX; CEO changes; economic conditions; company size; low profitability; IFRS 3; IAS 36; IAS 38; chi-square test; t-test; regression analysis; Goodwill; nedskrivningar; OMX; VD-byte; konjunkturläge; företagets storlek; lågt resultat; IFRS 3; IAS 36; IAS 38; chi2-test; t-test; regressionsanalys;

    Sammanfattning : The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortization with regular impairment tests for goodwill. LÄS MER

  5. 4. HÅLLBAR BOSTADSANPASSNING AV SMÅHUS I NYPRODUKTION : EN VISUALISERING

    Kandidat-uppsats, Jönköping University/JTH, Byggnadsteknik och belysningsvetenskap

    Författare :Amanda Behrenfors; Petter Birlev; [2023]
    Nyckelord :Housing adaptation; Housing adaptation allowance; Mobility impairment; Small houses; Accessibility; Visualization; Bostadsanpassning; Bostadsanpassningsbidrag; Rörelsenedsättning;  Småhus; Tillgänglighet; Visualisering;

    Sammanfattning : A previously recognized problem with housing adaptations and retrofits is that they tend to compromise the character and architectural qualities of houses. Previous studies show that stigmatization of disabled people in the housing market can be avoided if housing adaptations are planned at an early stage in terms of the aesthetic aspects. LÄS MER

  7. 5. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER