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Found 5 essays matching the above criteria.

  1. 1. The Recognition of Identifiable Intangible Assets in a Business Combination. The influence of enforcement

    University essay from Göteborgs universitet/Graduate School

    Author : Carin Enocson; Veronica Rodriguez Labra; [2015-07-06]
    Keywords : Intangible Assets; Enforcement; Accounting; IFRS 3; European Union; Business Combinations;

    Abstract : Background and discussion of the problem: In 2005, the EU mandated all listed firms to report their consolidated financial statement in accordance with IFRS. By doing so, it was claimed that the comparability of the financial information would be enhanced. READ MORE

  3. 2. Negative Operating Cash Flows -A Signal for Well-performing Commercial Banks? A quantitative correlational study of Eurozone banks

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Adam Färnemyhr; Joakim Lundström; [2014-06-13]
    Keywords : IAS 7; statement of cash flows; operating cash flows; return on equity; ;

    Abstract : Background and problem discussion: Commercial banks are essential since they maintain and restore the stability in the economy. Thus, it is important to measure the performance of commercial banks. One key aspect in the analysis of the performance of companies is the cash flow statement. However, it is not used to analyse banks. READ MORE

  4. 3. Moving average - Valuation of Inventories : An empirical study of four manufacturing companies

    University essay from Handelshögskolan vid Umeå universitet

    Author : Robin Wännström; [2012]
    Keywords : Moving average; standard cost; SAP; hedging; exchange rates.;

    Abstract : Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. READ MORE

  5. 4. Items affecting comparability in the financial statement : A quantitative study of the development in Sweden 2005-2010, its causes and the implications for financial statement users

    University essay from Företagsekonomiska institutionen

    Author : Daniel Malmqvist; Moritz Arndt; [2011]
    Keywords : Items affecting comparability; big bath accounting; recession; users of financial statements; Jämförelsestörande poster; lågkonjunktur; användare av finansiella rapporter;

    Abstract : The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. READ MORE

  6. 5. Impact of Microfinance on Living Standards, Empowerment and Poverty Alleviation of Poor People: A Case Study on Microfinance in the Chittagong District of Bangladesh

    University essay from Handelshögskolan vid Umeå universitet

    Author : Mohammad Arifujjaman Khan; Mohammed Anisur Rahaman; [2007]
    Keywords : Microfinance;

    Abstract : Microfinance is not a new development. Its origin can be traced back to 1976, when Muhammad Yunus set up the Grameen Bank, as experiment, on the outskirts of Chittagong University campus in the village of Jobra, Bangladesh. READ MORE