Sökning: "Asgeir Torfason"

Hittade 2 avhandlingar innehållade orden Asgeir Torfason.

1. 1. Cash flow accounting in banks – a study of practice

   Författare :Asgeir B. Torfason; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : After the near collapse of the global financial system in 2008, much of the debate has focused on credit and asset valuation, as well as liquidity issues in the financial sector. Emphasis has been on debt and balance sheet quality, but little focus has been on the cash flow statements of banks. LÄS MER

3. 2. Investments in a long-term perpective - how a family company has built its assets

   Författare :Asgeir B. Torfason; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

   Sammanfattning : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. LÄS MER