Essays about: "Deferred taxes"

Found 5 essays containing the words Deferred taxes.

  1. 1. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  3. 2. Does the deferred payment method of Art. 5 ATAD provide for a technique proportionate to mitigate liquidity disadvantages of exit taxes?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sven Uetermeyer; [2021]
    Keywords : exit tax; exit taxation; ATAD; tax avoidance; deferred payment; deferral; liquidity disadvantage; Law and Political Science;

    Abstract : This thesis analyses the deferred payment method of Art. 5 para. 2 ATAD. It asks whether or not it is proportionate to mitigate liquidity disadvantages stemming from exit taxes. READ MORE

  4. 3. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jakob Lembke; Viktor Lundberg; [2020]
    Keywords : Abnormal return; Conservative Accounting; Conservative Reserves; Conservative Reserve Ratio; Market Efficiency;

    Abstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE

  5. 4. Företagsvärdering i samband med generationsskifte

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Oskar Jansson; [2019]
    Keywords : värdering; pris; värde; rättvisa; överlåtare; övertagare;

    Abstract : Att göra ett generationsskifte på en lantbruksfastighet idag är inte helt enkelt eftersom det rör sig om stora summor pengar som är inblandade i dessa processer, samtidigt så har värdet på lantbruksfastigheter ökat kraftigt de senaste åren. Detta gör att det finns en stor latent skatteskuld som kan skapa problem för en övertagare att bedriva ett lönsamt företag på fastigheten. READ MORE

  6. 5. Variations In the Permanent Measurement Bias

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Jens Bergquist; Nils Kjerstadius; [2014]
    Keywords : permanent measurement bias; PMB; accounting bias; Mikael Runsten; residual income valuation;

    Abstract : Valuation techniques that use the accounting permanent measurement bias (PMB) do often result in robust corporate valuations. Runsten (1998) presented a table that displays median partial PMBs for important asset classes in a selected number of industries. The table did not describe how the partial PMBs varied within industries. READ MORE