Sökning: "discount rate"
Visar resultat 1 - 5 av 142 uppsatser innehållade orden discount rate.
1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal
Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER
2. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser
Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : Background: When calculating future pension obligations, the debate in Sweden over the past 10 yearshas mainly been about the selected discount rate. IAS 19 states that the discount rate should be determinedby the reference to the market yields on high quality corporate bonds. LÄS MER
3. Vad speglar diskonteringsräntan - En kvantitativ studie av börsnoterade skogsbolag med biologiska tillgångar
Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionenSammanfattning : The purpose of this study is to investigate whether listed forest companies use the discount rateand thus the valuation of their biological assets as a tool to manage profit. Why this is of interestis because biological assets are valued at fair value, which means that the actual value of the assetmust be calculated. LÄS MER
4. Feasibility analysis of upgrading the cogeneration unit of George Washington sugar mill in Cuba
Kandidat-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik; KTH/Hållbar utveckling, miljövetenskap och teknikSammanfattning : Cuba’s government has set a goal to generate 24 percent of the country’s electricity from renewable sources by 2030. The country’s many sugar mills have been identified as key contributors to reach this goal as their cogeneration units have the potential to significantly increase Cuba’s electricity production from biomass by upgrading them to bioelectric plants. LÄS MER
5. K3 vs IFRS : Påverkan på de finansiella rapporterna vid kapitalisering av leasing
Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi; Högskolan i Borås/Akademin för textil, teknik och ekonomiSammanfattning : Leasing has for many years been an attractive financing alternative, especially for companies with a high debt-to-equity ratio. It is estimated that every third purchase is financed through leasing. Leasing has despite its popularity been exposed to criticism. LÄS MER
