Browsing Master theses by Subject "Harmonization"

Now showing items 1-2 of 2

    • Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement 

      Ljungvall, Sebastian; Patel, Ibrahim (2014-10-07)
      Background and problem: The switch-over from amortization to impairment of goodwill assets led to increased levels of reported goodwill in Sweden. When the US made a similar switch it did not see a similar rise in reported ...

    • Valuation Procedures for Portfolio Investments 

      Stebrant, Johan; Ramstedt, Niklas; Lantz, Peter (2002)
      Investment Companies are financial intermediaries between investors and investments. Investors buy shares in Investment Companies, which are entities that invest these share revenues in order to make income from dividends, ...