Sökning: "amortization of costs"
Visar resultat 16 - 19 av 19 uppsatser innehållade orden amortization of costs.
16. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3
Magister-uppsats, Internationella HandelshögskolanSammanfattning : In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. LÄS MER
17. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process
Magister-uppsats, Internationella HandelshögskolanSammanfattning : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. LÄS MER
18. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3
Magister-uppsats, Internationella HandelshögskolanSammanfattning : Background – In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. LÄS MER
19. Nya avskrivningsregler i IFRS - ger komponentavskrivning en mer rättvisande bild av periodisering av kostnader?
Kandidat-uppsats, Institutionen för ekonomiSammanfattning : Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader. För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. LÄS MER