Sökning: "Pavinee Disayabuttra"

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  1. 1. Komponentavskrivning enligt K3 : En kvalitativ studie om tillämpning av komponentavskrivning i svenska fjärrvärmeföretag

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :Robert Pettersson; Pavinee Disayabuttra; [2016]
    Nyckelord :Depreciation; Component depreciation; Institutional theory; Tangible fixed assets; Substantial; Accounting Changes; Komponentavskrivning; Fjärrvärmeföretag; Redovisning;

    Sammanfattning : Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation. LÄS MER