Sökning: "anna gustavson"

Hittade 2 uppsatser innehållade orden anna gustavson.

  1. 1.  Moderbolagsperspektiv kontra enhetsperspektiv  : - motiv och konsekvens i teori och praktik

    Kandidat-uppsats, Örebro universitet/Handelshögskolan vid Örebro universitet

    Författare :Anna Lorenz; Jennie Gustavson; [2009]
    Nyckelord :parent company perspective; entity perspective; key numbers; group accounting; group of companies; moderbolagsperspektiv; enhetsperspektiv; nyckeltal; koncernredovisning; koncern;

    Sammanfattning : Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet. LÄS MER

  2. 2. Unfolding the Subprime Crisis: A study on the origin of a global crisis

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Staffan Unge; Anna Gustavson; [2008]
    Nyckelord :Subprime crisis; U.S. mortgage market; CDO; securitization; bond valuation;

    Sammanfattning : This study examines the subprime crisis, and more specifically, possible causes behind the misjudgements in the evaluation of downgraded structured-finance products collateralizing subprime mortgages. These subprime CDOs were created in order to meet the demand for high-yield products and customized to fit a broad investor base. LÄS MER