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Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments
(2014-06-17)Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that ... -
Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15
(2013-06-04)Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European ... -
Audit Quality from a Client Company Perspective -Drivers of audit quality and the effects of a voluntary audit firm rotation
(2014-06-26)Background and Problem: Auditing failures in the last decades have sparked a discussion regarding audit quality, which has resulted in a new EU requirement regarding mandatory audit firm rotation. The discussion has been ... -
Barely Legal; Highly profitable
(2013-07-01)In the world of finance, companies are assessed, in theory, by expected risk and return based on fundamental valuation techniques. In this study we show that fundamentals are being suppressed around the world by social ... -
Capitalization of software development costs -a comparison between EU and U.S.
(2014-06-09)Background: The world is moving towards a knowledge-based, rather than manufacturing-based, industry. During the last decade both EU and U.S. have increased their R&D spending, especially for software development. ... -
Central Control in a Decentralized Organization -A case study of Svenska Handelsbanken
(2011-06-20)Background and problem: Much research has been conducted on how organizations use management control tools to optimize their business. Traditionally, centralized organizations strive for better control and the central ... -
Changes in tax behavior after the audit abolishment -A study based on the micro-entrepreneur's perspective
(2014-08-13)Introduction: Since a changed regulation in November 1, 2010 smaller businesses could choose if they want to use an auditor or not. The businesses that may have free audit duty are called ... -
Component depreciation in airline companies -A study about harmonization of accounting
(2012-06-13)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 ... -
Component Depreciation in Real Estate Companies -Did the Outcome during the Implementation of K3 Meet the Expectations?
(2014-06-12)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 ... -
Component depreciation in real estate companies -Does the benefit of the proposed K3 regulation outweigh the cost of performing it?
(2011-06-10)Component depreciation in real estate companies -Does the benefit of the proposed K3 regulation outweigh the cost of performing it? -
Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation
(2014-06-17)Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for ... -
Country-specific differences in disclosure compliance –A quantitative study comparing the compliance degree of paragraph 134 in IAS 36 Impairment of Assets in Sweden and the United Kingdom
(2014-06-10)Background and problem discussion: Since 2005 all listed companies in the European Union have been obligated to apply the IFRS regulations. The purpose of the implementation is to increase th ... -
Critical areas within auditing -An analysis of the Swedish Supervisory Board of Public Accountants disciplinary withdrawals
(2011-06-21)Background and problem: It is pivotal to provide competent auditors for the trade and industry as well as to supervise and assure the quality of the audit profession. The Swedish Supervisory Board of Public Accountants ... -
Determinant Influence on Hedging Strategies - A case study of AB Volvo, AB SKF and Getinge AB
(2013-07-02)Background and Problem: Most internationally operating companies are exposed to foreign exchange risk. Companies who hedge their currency exposure strive to minimize the effect of unfavourable foreign exchange rate movements ... -
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing
(2013-06-19)Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive ... -
Do accounting standards matter? A study about how enforcement can affect accounting
(2012-06-14)Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies ... -
Drifting Measures How performance measurement is perceived at different hierarchical levels of a public mental healthcare organization
(2014-06-27)The demand for public healthcare services has increased rapidly over the last decades, which has entailed an amplified pressure on the healthcare organizations to increase the efficiency of ca ... -
Enforcement -Can it explain the difference in the development of goodwill within the European Union?
(2014-06-12)Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single ...