Sökning: "Economic Impairment"
Visar resultat 21 - 25 av 27 uppsatser innehållade orden Economic Impairment.
- Kandidat-uppsats, Umeå universitet/Handelshögskolan vid Umeå universitet; Umeå universitet/Handelshögskolan vid Umeå universitet
Sammanfattning : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. LÄS MER
- Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen
Sammanfattning : In this thesis, employment and earnings differentials between visually or hearing-impaired and non-disabled Swedish workers are analyzed. The thesis investigates whether there are any differences and if so, how large, in the earnings and the employment probabilities of the visually or hearing-impaired and the non-impaired on the Swedish labor market. LÄS MER
23. Respondent lobbying on the proposed disclosure information of goodwill impairment test and assumptionKandidat-uppsats, Högskolan i Gävle/Institutionen för ekonomi
Sammanfattning : Goodwill accounting treatment has been a subject of heated debate for a long time in many countries around the world. Changing to international accounting standards and settings was much discussed in Sweden. International Accounting Standard Board (IASB) issued Exposure Drafts, which were related to goodwill accounting treatment in 2002. LÄS MER
24. Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?Magister-uppsats, Umeå universitet/Handelshögskolan vid Umeå universitet; Umeå universitet/Handelshögskolan vid Umeå universitet
Sammanfattning : The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. LÄS MER
25. The positive duty to protect diplomatic missions and personnel - An evaluation of what is appropriateUppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen
Sammanfattning : As I write this, there are numerous horrible wars and acts of terror taking place all over the world. However, it is my belief that the situation would be even worse without diplomats working as mediators, and for them to be able to fulfil their duties they need to be inviolable. LÄS MER