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Showing result 1 - 5 of 41 essays matching the above criteria.

  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. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

  5. 4. Buy Now Return Later: A quantitative study of how B2C invoices in the context of e-commerce impact product returns

    University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

    Author : Ida Lennartsson; Julia Wodecka; [2020]
    Keywords : Direct payment method; Deferred payment method; Product return; Invoice; B2C;

    Abstract : B2C invoices have grown to become the most preferred payment method of Swedish online shoppers. Despite invoices' considerable popularity, research about their consequences is scarce. A survey based study has been conducted in order to investigate how the growing trends of B2C invoice and product returns interplay. READ MORE

  6. 5. Light Performance Comparison betweenForward, Deferred and Tile-basedforward rendering

    University essay from Blekinge Tekniska Högskola/Institutionen för datavetenskap

    Author : Vladislav Poliakov; [2020]
    Keywords : Forward rendering; Deferred rendering; Tile-based forward rendering; Forward-plus rendering; Pointlight implementation.;

    Abstract : Background. In this experiment forward, deferred and tile-based forward rendering techniques are implemented to research about the light-rendering performance of these rendering techniques. Nowadays most games and programs contains a graphical content and this graphical content is done by using different kind of rendering operations. READ MORE