Advanced search

Found 4 essays matching the above criteria.

  1. 1. Determinants of Discretionary Asset Write-Offs Under IFRS: Evidence from Sweden

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

    Author : Robin Porkolab; [2017]
    Keywords : Write-offs; Discretionary; IFRS; IAS36;

    Abstract : Since 2005 countries in the EU adhere to IFRS. This has greatly altered the regulations regarding asset write-offs for Swedish firms. The aim of this bachelor thesis is to investigate the determinants of discretionary asset write-offs under IFRS. I collect data from 176 Swedish firms listed on Nasdaq Stockholm Stock Exchange between 2011-2015. READ MORE

  3. 2. Compliance and Cohesion - The Road to Market Satisfaction

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

    Author : Patrik Larsson-Utas; Bixi Li; [2014]
    Keywords : management control; MCS; initial public offering; strategy; capital market pressure;

    Abstract : This bachelor thesis aims to identify changes in a company's management control systems (MCS) from a top management perspective, as a consequence of a private-to-public change in ownership structure, by conducting a case study of SellCo, a newly listed firm on NASDAQ OMX Stockholm. Data was gathered based on interviews according to the analytical interviewing practice (Kreiner and Mouritsen, 2005) with the chief financial officer, as well as business and financial controllers of SellCo. READ MORE

  4. 3. The relevance in Annual reports -Studying the use of annual reports in the credit and investment decision

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Tobias Klingberg; Anders Nilsson; [2010-06-10T09:49:10Z]
    Keywords : Relevance; Framework; IFRS; IASB; Investment decision; Credit decision;

    Abstract : Background: The adoption of the mandatory use of IFRS as accounting principles for all listed companies in the European Union in 2005 have triggered a debate about the usefulness of the financial statements prepared in accordance with these regulations. Voices have been raised, both in favor of these regulations and against them. READ MORE

  5. 4. Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP

    University essay from Institutionen för teknik och samhälle

    Author : Susanne Wickerath; [2008]
    Keywords : intangible assets; accounting;

    Abstract :     This Bachelor thesis deals with the definition of Intangible Assets in the context of financial reporting. The purpose is to integrate intangible assets into the balance sheet. READ MORE