Sökning: "zebastian Hermansson"

Hittade 2 uppsatser innehållade orden zebastian Hermansson.

1. 1. Motivational Factors to Determine Accounting Choice: Unfolding company size as assumption

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Zebastian Hermansson; [2016-09-15]
   Nyckelord :Real estate accounting; K2; K3; rules based accounting; principles based accounting;

   Sammanfattning : Purpose: The purpose of this study is to investigate and unfold the criterion of company size as the underlining assumption of categorization in existing standard setting and financial research and is conducted in a Swedish context focusing on small- to medium sized real estate companies. Method: I use semi-structured interviews with ten business leaders and two accountants specialized in SME accounting and real estate accounting when gathering the material and from there analyze the material with the use of my prior knowledge combined with the theoretic frame presented in the study. LÄS MER

3. 2. Vad styr nedskrivningen av goodwill i svenska hälsovårdsbolag

   Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

   Författare :Mårten Andersen; Zebastian Hermansson; [2014-06-24]
   Nyckelord :Goodwill; impairment; IFRS; earnings management; big bath accounting;

   Sammanfattning : Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. LÄS MER