Sökning: "Intangible assets"
Visar resultat 6 - 10 av 279 uppsatser innehållade orden Intangible assets.
6. The influence of digital platforms in competition law: an accepted or imposed violation of the law?
Magister-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The GAFAM (Google, Apple, Facebook, Amazon and Microsoft) play an important role in our daily lives as they are always collecting intangible assets, data, and are competing for consumers attention. These platforms arose, grew faster than their competitors and strengthened their position to a point where they clearly dominate the market, occupying almost monopolistic positions. LÄS MER
7. Nedskrivningar av goodwill år 2022 : En uppsats om svenska aktiebolag noterade på Nasdaq OMX Stockholm
Kandidat-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälleSammanfattning : Från år 2009 till år 2021 har den totala mängden goodwill för alla svenska börsnoterade bolag ökat från 490,4 miljarder kronor till 1 166,9 miljarder kronor, medan nedskrivningarna legat på en konstant låg nivå. Enligt regelverket IAS 36 är inflation, räntor och marknadsutsikter betydande faktorer som ska tas i beaktande vid värderingen av goodwill. LÄS MER
8. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions
Magister-uppsats, Jönköping University/IHH, FöretagsekonomiSammanfattning : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. LÄS MER
9. Skillnad mellan US GAAP och IFRS : En jämförande studie i värdering av immateriella tillgångar
Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhetSammanfattning : This paper presents a study of how classification rules within IFRS and US GAAP affect the valuation of intangible assets. The paper consists of a literature study of theories and empirical data related to how intangible assets are handled with respect to goodwill, identifiable intangible assets, value relevance, internally generated intangible assets, acquisitions and changes in value over time. LÄS MER
10. Revisiting Tobin's Q: Integrating Intangible Capital into the Neoclassical Framework
D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : This paper seeks to replicate and extend the seminal work of Peters and Taylor (2017) on the relationship between intangible capital and the investment q ratios. Our study spans 1975 to 2021, investigating dynamics in firms' physical and intangible investments. We examine data from 1975 to 2021. LÄS MER