Sökning: "Sam Espeland"
Hittade 1 uppsats innehållade orden Sam Espeland.
1. Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet
Kandidat-uppsats, Institutionen för ekonomi och företagandeSammanfattning : Title: The implementation of valuation of tangible and financial assets to fair value – and its effects on the creditor protection Course: Bachelor theses in business accounting, 10 Swedish credits Author: Sam Espeland Advisor: Ogi Chun Key words: IAS 16, 39, 40, fair value, creditor protection, equity Purpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection. Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews. LÄS MER