Sökning: "redovisning principer"

Hittade 3 avhandlingar innehållade orden redovisning principer.

  1. 1. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

    Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

    Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER

  3. 2. Börsbolags redovisning av alternativa resultatbegrepp : En studie om hur, och varför, bolag noterade på Stockholmsbörsen redovisar Non-GAAP Measures

    Författare :Mikael Scheja; Fredrik Nilsson; Nils-Göran Olve; Rolf Rundfelt; Niclas Hellman; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Economic Information Systems; Ekonomiska informationssystem;

    Sammanfattning : It has become common for listed companies to present earnings measures undefined by GAAP. These measures are commonly referred to as Non-GAAP Measures, or in short: NGM. LÄS MER

  4. 3. Designing a certification system for sustainable urban areas : Key considerations and their implications for the development of Citylab Post-Construction

    Författare :Jonas Lind; Tove Malmqvist; Josefin Wangel; Örjan Wikfors; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Citylab; sustainable urban planning; certification systems; Citylab; hållbar stadsutveckling; stadsplanering; certifieringssystem; Strategier för hållbar utveckling; Strategies for sustainable development; Planering och beslutsanalys; Planning and Decision Analysis;

    Sammanfattning : In future development dealingwith ongoing global urbanisation and sustainability challenges,urban development is often seen asa key component. To support urban development, various certification systems that define 'sustainable'buildingsor urban areashave been developed world-wide. LÄS MER