Avancerad sökning

Hittade 3 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Vilken redovisningsprincip kommer den svenska försäkringsbranschen välja?

    Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Emil Adméus; William Rönnlund; Petronella Sandberg; [2021]
    Nyckelord :IFRS 17; accounting choices; decision motives; unity; FFFS 2020:24; Business and Economics;

    Sammanfattning : Abstract Title: Which accounting principle will the Swedish insurance industry choose? A qualitative study of factors that affect unlisted insurance companies' choice of accounting principle. Seminar date: 2 June 2021. Course: FEKH69 Degree Project Undergraduate level, Business Administration, 15 University Credit Points. LÄS MER

  3. 2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER

  4. 3. Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Sara Karlsson; Erik Kullberg; [2013-06-10]
    Nyckelord :Accounting choice; accounting practice; acquisition; business combination; contract costs; goodwill; IFRS 3; indebtedness; intangible assets; learning curve; leverage; political costs;

    Sammanfattning : Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill when possible. However, it is up to the company to interpret and assess how the transaction is best reported in the financial statements since the regulations issued by the International Accounting Standards Board (IASB) are principle based. LÄS MER