Sökning: "equity investments not held for trade"

Hittade 3 uppsatser innehållade orden equity investments not held for trade.

  1. 1. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
    Nyckelord :IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

    Sammanfattning : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. LÄS MER

  3. 2. Growth and subsidizing in a company group

    Magister-uppsats, Blekinge Tekniska Högskola/Sektionen för management

    Författare :Nicklas Bylund; [2012]
    Nyckelord :finance; Dupont; Higgins equation; growth; profit; NPV; ROCE;

    Sammanfattning : This thesis is about growth, and the factors influencing growth in a positive or in a negative way. Particularly this thesis elaborates on growth of a profitable brand that is part of a group; i.e. growth within an internal capital market. LÄS MER

  4. 3. FINANCING OPTIONS FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMES) : EXPLORING NON-BANK FINANCIAL INSTITUTIONS AS AN ALTERNATIVE MEANS OF FINANCING

    Magister-uppsats, Blekinge Tekniska Högskola/Sektionen för management

    Författare :ESISAL-RUTH LEMUEL; [2009]
    Nyckelord :Non-Bank Financial Institutions; Financing; Small and Medium-sized Enterprises ;

    Sammanfattning : ABSTRACT BACKGROUND AND PROBLEM DISCUSSION: Small and medium-sized enterprises are observed as capable instruments to solving the critical problems of development and poverty affecting most developing countries (Kayanula and Quartey 2000; Mead and Liedholm 1998; Fischer 1995), therefore the need for their growth in Nigeria is beyond question. Amidst many other problems, gaining access to bank credits and other financial markets have been identified as a key hindrance to this growth. LÄS MER