Essays about: "immateriella tillgångar"

Showing result 16 - 19 of 19 essays containing the words immateriella tillgångar.

  1. 16. Practical applicability of methods to determine the transfer price of intangibles

    University essay from IHH, Rättsvetenskap

    Author : Johan Tennemar; Erik Koponen; [2009]
    Keywords : Transfer pricing; intangibles; transfer pricing methods; applicability of methods; Internprissättning; immateriella tillgångar; internprissättnings metoder; tillämpning av metoder;

    Abstract :   This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice. READ MORE

  3. 17. The Global Effect of the Glaxo Case : The Increase of Transfer Pricing Conflicts between the OECD and the US

    University essay from IHH, Rättsvetenskap

    Author : Camilla Hallbäck; Sara Gustafsson; [2008]
    Keywords : Transfer Pricing; Marketing Intangibles; The Arm s Length Principle; The Pharmaceutical Industry; Internprissättning; immateriella tillgångar; armlängdsprincipen; läkemedelsbranschen;

    Abstract : This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. READ MORE

  4. 18. Business Valuation : Valuation of IT-companies in the area of Jönköping

    University essay from IHH, Företagsekonomi

    Author : Emma Jonsson; Linda Samuelsson; [2008]
    Keywords : business valuation; acquisition; net asset value approach; net pre-sent value approach; relative valuation approach; IT-company; goodwill; företagsvärdering; förvärv; substansvärdering; avkastningsvärdering; relativvärdering; IT-företag; goodwill;

    Abstract : Background: In Sweden Internet was introduced in 1983 and IT became a popular phe-nomenon in the 1990s. In the middle of this decade IT-companies had a prosperous period. Many companies acquired competitors frequently dur-ing these years in order to build brand names and stay competitive. READ MORE

  5. 19. IFRS 3 - Enlightening the world of Acquisitions : A study of IFRS 3, IAS 36 & IAS 38's impact on companies financial statements and their acquisition process

    University essay from Internationella Handelshögskolan

    Author : Anders Carlström; Tommy Persson; [2006]
    Keywords : Accounting; Finance; IFRS; IAS; Goodwill; Acquisitions; Due Diligence; Redovisning; Finansiering; IFRS; IAS; Goodwill; Företagsförvärv; Due Diligence;

    Abstract : Purpose: The purpose with this thesis is to describe and analyze how the new interna-tionally harmonized accounting standards IFRS 3, IAS 36 & IAS 38 affect the financial statements of companies listed on the Stockholm Stock Exchange and if the new rules have an impact on these firms acquisition practice. Method: The sample frame of this thesis constitutes of the A-list and the O-list’s Attract 40 of the Stockholm Stock Exchange. READ MORE