Essays about: "transaction in accounting"

Showing result 6 - 10 of 27 essays containing the words transaction in accounting.

1. 6. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

   University essay from Göteborgs universitet/Graduate School

   Author : Yan Felten; [2018-07-04]
   Keywords : Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

   Abstract : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. READ MORE

3. 7. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Jasmina Fredelind; Matilda Hellman; [2017]
   Keywords : accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

   Abstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE

4. 8. Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting

   University essay from Luleå tekniska universitet/Datavetenskap

   Author : Liliya Karamatova; [2017]
   Keywords : Information Systems; Information Technology; ERP Systems; Management Accounting; Informationssystem; Systemvetenskap; ERP system; Internredovisning;

   Abstract : Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. READ MORE

5. 9. Market frictions effect on optimal real estate allocation in a multi-asset portfolio : A study of the Swedish market

   University essay from KTH/Fastigheter och byggande

   Author : Fabian Malm; Emil Javelius; [2017]
   Keywords : Mixed-asset portfolio; market frictions; market imperfections; real estate allocation; optimal allocation.; Marknadsimperfektioner; portföljteori; optimal allokering; fastighets allokering;

   Abstract : The weight of real estate in a multi-asset portfolio is a highly discussed matter and the main purpose for every investor is to reach an optimal diversification. The aim of the thesis is to apply a new allocation model, which considers market imperfections characterized by real estate. READ MORE

6. 10. Should we outsource it, or should we mess it up ourselves? : Factors affecting the make-or-buy decision in the sports retail industry: The case of Adidas Sailing

   University essay from KTH/Entreprenörskap och Innovation

   Author : Hanna Ericksson; [2016]
   Keywords : supply chain management; make-or-buy decision; strategy; entrepreneurial firms; sports retail industry; strategy;

   Abstract : Combining concepts regarding the make-or-buy decision, such as Williamson’s (1981) ideas on transaction costs in conjunction with theories of supply chain management, the thesis outlines what factors should be of importance to firms when deciding to make or buy certain processes within the supply chain. Using Porter’s (1985) division of the supply chain into 5 sections we analyze the make-or-buy decisions of Catamaran Sports/Adidas sailing, finding that while many decisions taken match the theory-based predictions, a lot of processes are handled the way they are because of external constraints faced by the firm. READ MORE