Sökning: "Jennie Gustavson"

Hittade 1 uppsats innehållade orden Jennie Gustavson.

1. 1.  Moderbolagsperspektiv kontra enhetsperspektiv  : - motiv och konsekvens i teori och praktik

   Kandidat-uppsats, Örebro universitet/Handelshögskolan vid Örebro universitet

   Författare :Anna Lorenz; Jennie Gustavson; [2009]
   Nyckelord :parent company perspective; entity perspective; key numbers; group accounting; group of companies; moderbolagsperspektiv; enhetsperspektiv; nyckeltal; koncernredovisning; koncern;

   Sammanfattning : Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet. LÄS MER