Sökning: "Rufus Ayam"

Hittade 2 uppsatser innehållade orden Rufus Ayam.

1. 1. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   Master-uppsats, Företagsekonomi

   Författare :Rufus Ayam; [2012]
   Nyckelord :research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Sammanfattning : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. LÄS MER

3. 2. Audit sampling: A qualitative study on the role of statistical and non-statistical sampling approaches on audit practices in Sweden

   Master-uppsats, Handelshögskolan vid Umeå universitet

   Författare :Rufus Tekoh Ayam; [2011]
   Nyckelord :Audit sampling; Statistical Audit Sampling; Nonstatistical Audit Sampling.;

   Sammanfattning : PURPOSE: The two approaches to audit sampling; statistical and nonstatistical have been examined in this study. The overall purpose of the study is to explore the current extent at which statistical and nonstatistical sampling approaches are utilized by independent auditors during auditing practices. LÄS MER