Essays about: "component depreciation"

Showing result 1 - 5 of 7 essays containing the words component depreciation.

  1. 1. Effect of Earnings Volatility on Cost of Debt: The case of Swedish Limited Companies

    University essay from Högskolan Dalarna/Företagsekonomi

    Author : Asif M Huq; [2016]
    Keywords : Earnings Quality; Earnings Volatility; Debt Contract; Cost of Debt; Swedish Debt Market; European Debt Crisis;

    Abstract : The paper empirically tests the relationship between earnings volatility and cost ofdebt with a sample of more than 77,000 Swedish limited companies over the period 2006 to2013 observing more than 677,000 firm years. As called upon by many researchers recentlythat there is very limited evidence of the association between earnings volatility and cost ofdebt this paper contributes greatly to the existing literature of earnings quality and debtcontracts, especially on the consequence of earnings quality in the debt market. READ MORE

  2. 2. 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

  3. 3. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Simon Lind; David Scherling; [2014-06-17]
    Keywords : K3; component depreciation; real estate; municipal company;

    Abstract : Background and problem discussion: From the 1st of January 2014, the K3framework developed by the Swedish Board for Accounting Standards becamemandatory for large Swedish companies. K3 contains a requirement for tangibleassets to be divided into components if the difference in consumption of thecomponents was likely to be significant. READ MORE

  4. 4. Component Depreciation in Real Estate Companies -Did the Outcome during the Implementation of K3 Meet the Expectations?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Erika Eklund; Susanna Vuorela; [2014-06-12]
    Keywords : Component depreciation; K3; Real estate; Change management; Perceptions; Implementation.;

    Abstract : Background and Problem: In 2014 the transition to the K3 regulation became mandatory to many companies. Many companies in the real estate industry have been negative towards the change to component depreciation since it would demand a big increase in workload. READ MORE

  5. 5. Component depreciation in airline companies -A study about harmonization of accounting

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : David Strömberg; Niclas Åberg; [2012-06-13]
    Keywords : ;

    Abstract : Background and problem discussion: IASB is the organization that develops and publishes IFRS-regulations which is used in more than 100 countries across the world. One of IASB´s objectives is to harmonize accounting between countries in order to make international accounting information comparable (www.ifrs.com). READ MORE