Sökning: "principle based standards."

Visar resultat 41 - 45 av 87 uppsatser innehållade orden principle based standards..

1. 41. Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Oleh Fedusiv; [2016]
   Nyckelord :Transfer Pricing; Intangibles; Hard-to-Value Intangibles; BEPS; Arm’s Length Principle; Law and Political Science;

   Sammanfattning : This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. LÄS MER

3. 42. Normernas karaktär i K2 och K3 : Är principbaserade normer förenliga medlegalitetsprincipen?

   Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Emma Fors; Natalie Tälth; [2016]
   Nyckelord :Rule- and principle-based standards; K2; K3; K-regulations; generally accepted accounting principles; principle of legality; the relationship between accounting and taxation; analogy.; Regel- och principbaserade normer; K2; K3; K-regelverken; god redovisningssed; legalitetsprincipen; sambandet mellan redovisning och beskattning; analogi.;

   Sammanfattning : Principbaserade standarder ger vag vägledning om hur standarder ska följas och de lämnarstort utrymme för tolkning och bedömning. I inkomstskattelagens 14 kap. 2 § uttrycks det attresultatet ska beräknas enligt bokföringsmässiga grunder samt att beskattningstidpunkten skafastställas i enlighet med god redovisningssed. LÄS MER

4. 43. IFRS vs. US GAAP : - En komparativ studie av immateriella tillgångar

   Kandidat-uppsats, Högskolan i Halmstad/Akademin för ekonomi, teknik och naturvetenskap

   Författare :Josefine Lövgren; Linn Jörtner; [2016]
   Nyckelord :Harmonization; convergence; IFRS; US GAAP; IASB; FASB; intangible assets; principle-based; rule-based; accounting standards.; Harmonisering; konvergering; IFRS; US GAAP; IASB; FASB; immateriella tillgångar; principbaserad; regelbaserad; redovisningsstandarder.;

   Sammanfattning : The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. LÄS MER

5. 44. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Hanna hedin; Hilda Havert; [2015-03-10]
   Nyckelord :FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

   Sammanfattning : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. LÄS MER

7. 45. The implementation of the K3 framework -A study of construction companies' application of K3

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Isak Partanen Olofsson; Sofie Sund; [2015-01-29]
   Nyckelord :K3 framework; K-project; principle-based; annual reports; construction industry; lease; depreciation; concern contribution; ongoing projects.;

   Sammanfattning : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. LÄS MER