Essays about: "problem statement in financial accounting"

Showing result 6 - 9 of 9 essays containing the words problem statement in financial accounting.

1. 6. Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users

   University essay from Företagsekonomiska institutionen

   Author : Daniel Malmqvist; Moritz Arndt; [2011]
   Keywords : Items affecting comparability; big bath accounting; recession; users of financial statements; Jämförelsestörande poster; lågkonjunktur; användare av finansiella rapporter;

   Abstract : The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. READ MORE

3. 7. TO EXPENSE OR NOT TO EXPENSE - HOW DOES IT MATTER? : A Qualitative Study Concering R&D and Credit Granting

   University essay from Handelshögskolan vid Umeå universitet

   Author : Ulrika Persson; Anna Svensson; [2009]
   Keywords : Credit granting; R D; research; development; expense; recognise; accounting method;

   Abstract :   This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap: - "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?" - "How does the accounting method for research and development matter in a credit granting decision?" Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. READ MORE

4. 8. Fastighetsbolags användning av verkligt värde : En studie i företags uppfattning om värdering av förvaltningsfastigheter till verkligt värde

   University essay from Institutionen för ekonomisk och industriell utveckling

   Author : Amelie Dunder; Emma Zander; [2008]
   Keywords : Investments properties; IAS 40; Fair value; Stakeholder theory; Förvaltningsfastigheter; IAS 40; verkligt värde; orealiserade värdeförändringar; agentteorin;

   Abstract : Bakgrund och problem: Det pågår en diskussion om införandet av värdering av förvaltningsfastigheter till verkligt värde. Diskussionen grundar sig främst i att fastighetsbolagens resultat påverkas av orealiserade värdeförändringar genom att dessa inkluderas i rörelseresultatet. READ MORE

5. 9. Intellectual Capital in the evaluation process

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Katarina Paulin; Karin Bengtsson; Maria Svensson; [2003]
   Keywords : Intellectual Capital; Intangible Asssets; non-finacial information; evaluation; external stakeholders; banks; Management of enterprises; Företagsledning; management; Business and Economics;

   Abstract : Problem formulation: Traditional accounting and financial reports do not provide sufficient information today. New reports like the Intellectual Capital Statements are one answer to this problem. They systematically report on Intangible Assets that create value in the company. READ MORE