Sökning: "ifrs 3 redovisning"

Hittade 2 avhandlingar innehållade orden ifrs 3 redovisning.

1. 1. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

   Författare :Annika Yström; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

   Sammanfattning : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. LÄS MER

3. 2. Redovisning av immateriella tillgångar i samband med förvärvskalkylering - principbaserade redovisningsregler och relevans

   Författare :Pernilla Rehnberg; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Immateriella tillgångar; IFRS 3;

   Sammanfattning : In recent decades we have moved into an economy that is both knowledge-driven and technology-based. This has resulted in intangible assets representing an increasingly larger proportion of total investments carried out by companies. LÄS MER