Sökning: "Key ratio"
Visar resultat 1 - 5 av 201 uppsatser innehållade orden Key ratio.
1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtalMagister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER
- Master-uppsats, Luleå tekniska universitet/Rymdteknik
Sammanfattning : The space sector has been evolving due to the fast-technological advancements generating a reduction of manufacturing, cost and size in space missions, where highly capable performing small satellites are becoming the standard in this industry. Furthermore, the high launching cost limits the trend of cost reduction for the space missions, since the small satellites are sent as a second payload. LÄS MER
- Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi; Högskolan i Borås/Akademin för textil, teknik och ekonomi
Sammanfattning : Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. LÄS MER
- Master-uppsats, KTH/Kraft- och värmeteknologi
Sammanfattning : The development of photovoltaic energy requires a lot of land. To maximize the land use, agrivoltaic systems that combine an agricultural and an electrical production on the same land unit are developed. LÄS MER
- Magister-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap
Sammanfattning : One of the most fundamental issues in the accounting area is when an income is to be reported.Depending on the time at which an income is reported, the income can have a significant rolefor what a company's financial reports will look like. In 2002, the IASB and FASB agreed tojointly develop a common international revenue standard. LÄS MER