Sökning: "valuation of assets"

Visar resultat 1 - 5 av 20 avhandlingar innehållade orden valuation of assets.

  1. 1. Värdering vid upprättande av kontrollbalansräkning : En aktiebolagsrättslig och redovisningsrättslig studie

    Författare :Sebastian Lindroos-Moll; Stefan Olsson; Eleonor Kristoffersson; Niklas Arvidsson; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Company Law; Accounting Law; Valuation; Capital Deficiency; Balance Sheet for Liquidation Purposes; Aktiebolagsrätt; redovisningsrätt; värdering; kapitalbrist; kontrollbalansräkning; Juridik - Civilrätt; Law - Civil law;

    Sammanfattning : The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.It is stated in Ch. 25, sect. LÄS MER

  3. 2. Application of Principles-based Accounting Standards : the case of internally generated intangibles

    Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

    Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

  4. 3. Dynamic valuation of insurance cash flows subject to capital requirements

    Författare :Hampus Engsner; Filip Lindskog; Mathias Lindholm; Patrick Cheridito; Stockholms universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Valuation; Risk measures; Mathematical Statistics; matematisk statistik;

    Sammanfattning : Insurance companies are required by regulation to be in possession of liquid assets that ensure that they can meet their obligations to policyholders with high probability. The amount is usually determined by an actuarial valuation, with for instance the Solvency II regulatory framework providing standard formulae. LÄS MER

  5. 4. Valuation and hedging of long-term asset-linked contracts

    Författare :Henrik Andersson; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The five essays in this dissertation are all concerned with how commodity price uncertainty affects the valuation of real and financial assets.  Focusing on the stochastic process approximating the price process of the commodity, a time-inhomogeneous mean reverting process is suggested and used in the valuation of a pulp mill. LÄS MER

  7. 5. Valuation of environmental impacts and its use in environmental systems analysis tools

    Författare :Sofia Ahlroth; Göran Finnveden; Lars Drake; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; valuation; weighting; ecosystem services; elimate change; impact assessment; TECHNOLOGY; TEKNIKVETENSKAP;

    Sammanfattning : Valuation of environmental impacts in monetary terms is a both difficult and controversial undertaking. However, the need to highlight the value of ecosystem services in policy decisions has become more and more evident in the face of climate change and diminishing biodiversity in the sea and other ecosystems. LÄS MER