Essays about: "Accounting depreciation"

Showing result 1 - 5 of 15 essays containing the words Accounting depreciation.

  1. 1. Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016

    University essay from Södertörns högskola/Företagsekonomi; Södertörns högskola/Företagsekonomi

    Author : David England; Elin Mikaelsson; [2018]
    Keywords : ;

    Abstract : International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. READ MORE

  2. 2. Accounting and Apartment Prices - Evidence from the Swedish housing market

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

    Author : Johan Lanner; Karl Bokvist; [2018]
    Keywords : K3-framework; tenant-owner associations; apartment prices; usage of accounting information; financial reporting quality;

    Abstract : Prices in the Swedish housing market have developed considerably faster than Swedish GDP in recent years, resulting in increased leverage among apartment buyers and a higher financial risk in the Swedish economy. Furthermore, from the financial reporting year starting in 2014, Swedish non-listed entities were mandatorily required to adopt one of the K-frameworks. READ MORE

  3. 3. The value of iron ore and timber in Sweden : An ex post study of the United Nations valuation framework for green national accounts

    University essay from Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle; Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

    Author : Sandra Nordmark; Josefin Wallgren; [2017]
    Keywords : Green national accounting; SEEA; natural resources; valuation; timber; iron ore; net present value; net price; Gröna nationalräkenskaper; SEEA; naturresurser; värdering; timmer; järnmalm; nettonuvärde; nettopris;

    Abstract : Green national accounts are a complement to the more traditional GDP measure which includes natural capital and the depreciation and regeneration of natural capital. The United Nations have developed an international standard model, the System of Environmental-Economic Accounting, for valuing natural resources within the green national accounts. READ MORE

  4. 4. How and why are Accounting Choices Being Made? A case study concerning accounting choices of component depreciations in Swedish real estate companies

    University essay from Göteborgs universitet/Graduate School

    Author : Ellen Andersson; Angelica Andréasson; [2015-07-06]
    Keywords : Accounting choice; component depreciation; institutional forces;

    Abstract : Background and problem discussionA large accounting choice is which depreciation method to use since it has a large impact on the financial statements. In K3 there is a new area, namely component depreciation, which has to be implemented on current assets if they have more than one substantial component. READ MORE

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

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

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

    Abstract : 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. READ MORE