Essays about: "purchase price allocation"

Showing result 1 - 5 of 13 essays containing the words purchase price allocation.

  1. 1. Market Models and Uncertain Subjective Value Estimates

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Ruben Åkerlund; Jakob Norling; [2021]
    Keywords : microeconomics; stochastic decisions; bias; consumer surplus; resource allocation;

    Abstract : In microeconomic market models it is a standard assumption that actors have perfect information and act rationally. These are strong assumptions for products where the value to the consumer is subjective. READ MORE

  3. 2. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Simon Burman; Gabriel Demirel; [2021]
    Keywords : Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

    Abstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE

  4. 3. The determinants of beef imports in Sweden

    University essay from SLU/Dept. of Economics

    Author : Felicia Östby Andersson; [2020]
    Keywords : added value; beef; beef market; cattle; export; import; price; time series; VAR; VECM;

    Abstract : This paper investigates the determinants of Swedish beef imports using a Vector Autoregression and a Vector Error Correction model. By examining which variables responsible for the volume demanded on imported beef, one can understand how domestic beef production can compete and regain market shares from imported beef. READ MORE

  5. 4. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag

    University essay from SLU/Dept. of Biosystems and Technology (from 130101)

    Author : Erik Bertilsson; Albin Skure; [2019]
    Keywords : aktiebolag; enskild firma; företagsform; ägarskifte; generationsskifte; mjuka värden; risk; lönsamhet; lantbruksföretag; företagsledning; skatt;

    Abstract : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. READ MORE

  6. 5. Recognition of Supplier and Customer Relationships in Business Combination: A quantitative study of American acquisitions

    University essay from Göteborgs universitet/Graduate School

    Author : Jennie Fredriksson; Martin Lorentsson; [2016-09-15]
    Keywords : Supplier and customer relationships; intangible assets; business combinations; purchase price allocation; SFAS 141;

    Abstract : While insights from business relationship literature indicate that relationships with suppliers and customers are key value drivers in many companies, there is little insight as to how their value is reflected in firms’ financial statements. Relationships can only be recognized as intangible assets when they are acquired, which is usually done through a business combination. READ MORE