Sökning: "Swedish GAAP"
Visar resultat 1 - 5 av 40 uppsatser innehållade orden Swedish GAAP.
1. Redovisning, efterlevnad och upplysning inom VA-branschen : En kartläggning av VA-redovisning
Kandidat-uppsats, Södertörns högskola/FöretagsekonomiSammanfattning : Abstract The Swedish municipalities have an overall responsibility for water and sewage services. The appointed organizations for this obligation holds a monopoly position which is regulated by a prime cost principle. This essay seeks to analyze and describe accounting in these organizations. This has been done via three main themes. LÄS MER
2. The Effect of Accounting Standards on Business Acquisitions : An analysis of the Swedish acquisition market
Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/FöretagsekonomiSammanfattning : The topic of business acquisitions has been much debated in 2022, largely due to Microsoft’s record-breaking acquisition of Activision Blizzard. Historically, business acquisitions and their corresponding goodwill values have been a thoroughly examined and debated subject between scholars and regulators due to the complexity and ambiguity of goodwill. LÄS MER
3. R&D Expenditures and Subsequent Market Performance
Kandidat-uppsats,Sammanfattning : Currently, research on companies' market return following investments in research and development has been performed predominantly in the U.S. The objective of this research is, therefore, to examine the relationship between Swedish firms' investments in R&D and their subsequent market return. LÄS MER
4. God redovisningssed i redovisningsrätten : - revisorns ansvar
Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagandeSammanfattning : Bakgrund: Bokföringslagen (1999:1078) och Årsredovisningslagen (1995:1554) är de två primära lagarna som finns inom området redovisning och revision. Dessa lagar är vad som kallas för ramlagar varför det förekommer hänvisningar i lagen till god redovisningssed. År 1976 myntades begreppet god redovisningssed (prop. LÄS MER
5. Analytikers prognosprecision och redovisningsprinciper
C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringSammanfattning : This paper aims to investigate analyst forecast accuracy depending on accounting principles, by contrasting analyst estimates on investment property firms in Sweden (following IFRS and thereby applying fair value) and in the US (following US GAAP and thereby applying historical cost). We analyze three key metrics, NAV, EPS and EBITDA. LÄS MER