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Dissertations / Theses on the topic 'Tangible assets'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Sabino, João Emanuel da Silva. "The value relevance of tangible fixed assets." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10333.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>This Work Project aims to verify whether gains from the revaluation of tangible fixed assets in Portugal and Spain are relevant to investors. My sample consists of Portuguese and Spanish listed firms and it spans from the mandatory adoption of IFRS in 2005 until 2009. The results suggest that gains from revaluations are relevant to investors in Portugal and Spain both individually and together and independently of the dependent variable used (Ma

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2

Ovsyuk, Nina Vasylivna, and Irina Vitalievna Trush. "Process of reproduction of non-current tangible assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53935.

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1. Karchevskaya GG Features of the processes of reproduction of fixed assets in industrial enterprises. State and regions.Ser .: Economy and Entrepreneurship. 2018. № 2. pp. 127–121. 2. Gorodyanskaya LV Depreciation policy and directions of reproduction of financial and economic resources in accounting. Finance of Ukraine.- 2015. - № 11. - P.112-121. 3. Anisimova MV, Zagoretskaya O. Ya. Expansion of methods of reproduction of fixed assets at the enterprise. Actual problems of economy.2017.№ 6.S.190-196. 4. Rudchenko O. and others. Methodical approaches to the regul

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3

Andersson, Niclas, and Hnerik Åkesson. "Increased gross profits fromintangible and tangible assets : From a modular product’s perspective." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-15076.

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The world and its economy is going through countless and significant changes. Intangible assets are one of these changes due to the economy and the society have a higher demand for information than before. Nevertheless, tangible assets are still important assets within the economy since no economy will function without tangible assets. Intangible assets and tangible assets can contribute to that a business is gaining competitive advantages and thereby, increasing the level of profits. The focal study has been performed at Sweco Environment AB and aims to investigate how intangible assets and t

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4

Martins, Joana Cordeniz. "Impairment of tangible fixed assets in the Portuguese listed companies: disclosures." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10299.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>The purpose of this project is to understand the practices of companies regarding recognition, measurement and disclosure of impairment of tangible fixed assets. The sample analysed is formed by the non-financial Portuguese listed companies. This research assumes the point of view of financial statements‟ users. It contributes to provide a database of information and an insight of the practices of the Portuguese listed companies about impairm

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5

Yang, Byung Nae. "Uncertainty and tangible assets in firm investment inter-industry evidence from APEC countries /." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4686.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

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6

Pereira, Leo Rajan. "Implications of Non-tangible Assets and Macroeconomic Parameters on Long-Term Stock Performance." Thesis, Walden University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13861171.

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<p> A rational long-horizon stock investment decision is a complex process due to uncertainty in supply and demand, competitive advantage, macroeconomic parameters and various perspectives of investors. Today, the ‘non-tangible assets’ (NTA) that include goodwill and intangible assets are a significant part of corporate assets, but their role in stock performance has not well studied. The purpose of this research is to empirically analyze the implications of NTA and of gross domestic product (GDP) of the United States on the stock price. According to the efficient market hypothesis

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7

Eriksson, Cecilia, and Nikkilä Mi Tran. "Applicering av utvalda kapitalstruktursvariabler på den svenska marknaden : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35516.

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The purpose of the study is to examine the application of selected variables from previous studies when applied to the capital structure of Swedish publicly traded companies. Five variables will be used to examine whether they have a similar effect on the capital structure of Swedish companies. The study is a quantitative research that is made up of data that was collected from two chosen line of businesses on the Swedish market, industrials and medicine. A large quantity of data was collected from 135 companies during the time period 2013-2017, the data was processed and converted before a re

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8

Klabal, Jan. "Úprava dlouhodobého majetku dle české účetní legislativy ve srovnání s IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-113307.

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Since 2005, all companies quoted at European stock exchange are obligated to report their financial statements under IFRS. As the Czech companies primarily issue their financial statements under Czech acounting standards, the bookeeping under both accounting system raise the necessity of knowledge of mutual differences. The object of this work is to bring the attention to the accounting area of tangible and intangible assets from the point of view of both systems.

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9

Matejová, Alexandra. "Návrh na zlepšenie starostlivosti o dlhodobý hmotný majetok v strojárenskej výrobe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224849.

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This master thesis focuses on the issue of tangible fixed assets management in the company HP spol. s r.o. which manufactures plastic bags and various technical parts. This thesis is based on the current state of the company and with attention to key areas such as care of the tangible fixed assets, organization and operation maintenance. The aim of the company analysis is to identify weaknesses and their resulting opportunities. In the next section are presented solutions to problems which were identified by analysis. Economic evaluation of the proposals with their benefits and timetable is ca

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Vlachová, Michaela. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výšku položek v povinných účetních výkazech vybrané soukromoprávní korporace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402019.

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This diploma thesis is focused on the analysis of leasing liabilities under standard IAS 17 and the new standard IFRS 16 Leases at Atlas Copco Services, s. r. o. The thesis is divided into three parts. The first part deals with the theoretical basis of both standards. In the second part we will find the practical application of the lease accounting in the monitored company under the new IFRS 16 and its comparison with IAS 17. The third part summarizes both standards and recommends the selection of one of the standards.

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Nylén, Andreas, and Gustav Persson. "Avskrivningsmetod – ett icke-val? : En studie om svenska börsnoterade företags val av avskrivningsmetod." Thesis, Linköpings universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131961.

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Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt under

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Makrlíková, Miroslava. "Účetní a daňový pohled na dlouhodobý majetek v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3834.

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This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.

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13

Beard, Jeffrey L. "Theoretical framework for determinants of A/E/C firm value, strategy and continuity: an analysis incorporating corporeal, volitional and knowledge assets." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/43605.

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This research project endeavors to frame a methodology that can be used to categorize firm value strategies (production logics) and choices of factor inputs (tangible and intangible assets), which are used to fuel production cycles for goods and services outputs. A secondary goal of the research is to attempt to determine what asset group combinations (resources) are combined by various classes of firms to produce sustainable outcomes for the A/E/C firms in the survey. The National Bureau of Economic Research recently issued a system of national accounts (acknowledging both tangible and i

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14

Polanská, Lucie. "Dlouhodobá hmotná aktiva podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15409.

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This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS a

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15

Tomášková, Pavlína. "Aplikace metod vyjadřování hodnoty dlouhodobých aktiv." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10724.

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The goal of this study is to analyze the current methods of expression the Value of Long-term Assets. The captures are in such order that after the explanation of basic terms there is application of the Measurment methods to different types of Assets, like tangible or intangible assets.

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Berglind, Lukas, and Erik Westergren. "The Risk-Return Relationship : Can the Prospect Theory be Applied to Small Firms, Large Firms and Industries Characterized by Different Asset Tangibility?" Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122846.

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In 1979 Daniel Kahneman and Amos Tversky created the prospect theory. It became an accepted and appropriate theory in explaining decision making under risk. The prospect theory has been one of the most cited articles in economics and Kahneman received the Nobel Prize in Economic Sciences as a result of the creation and development of the theory. Therefore the prospect theory is considered to be more suitable compared to the previously accepted theory, the expected utility theory. Following the prospect theory, researchers have utilized it to describe individual but also corporate management de

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Mockutė, Diana. "Ilgalaikio materialiojo turto apskaitos metodika." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060524_111651-61936.

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Final work of the master studies consists from 122 pages, 20 pictures, 11 tables, 77 literature sources, and 10 annexes. The work is written in Lithuanian. KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs. Object of the study-long-term tangible assets. Research subject -Long-term tangible assets accounting methods. Aim of the research – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present recommendations for methods improvement. Tasks: o after conception of long-term assets and it’s classificat

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18

Schlüter, Melissa dos Santos. "Estudo da avaliação econômica de ativos intangíveis." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/25781.

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Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu pape

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19

Bruno, Hamilton. "Identificação das práticas de avaliação de empresas com ativos tangíveis e intangíveis." Universidade Católica de Brasília, 2018. https://bdtd.ucb.br:8443/jspui/handle/tede/2463.

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Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T14:57:23Z No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5)<br>Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-09-17T14:58:10Z (GMT) No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5)<br>Made available in DSpace on 2018-09-17T14:58:10Z (GMT). No. of bitstreams: 1 HamiltonBrunoDissertacao2018.pdf: 3908365 bytes, checksum: 9e0df17bd246aecffba4df5794e8a7ac (MD5) Previou

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20

Lachoutová, Marie. "Zobrazení dlouhodobého hmotného majetku v účetnictví podle české legislativy a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9316.

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This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a re

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Valášková, Mariana. "Dlouhodobá hmotná aktiva v IFRS a českých účetních předpisech." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11797.

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Work deals with the problems of noncurrent tangible assets from view of International Financial Reporting Standards and from view of czech accounting regulations. Main result of the work is especially analysis and valorization of these two views, disclosure of their differences or similarities and deduction of effects for accounting.

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Kačírková, Adéla. "Účetní a daňová specifika dlouhodobého hmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199283.

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The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.

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Dargužienė, Džesika. "Ilgalaikio materialiojo turto apskaitos metodika ir jos įtaka UAB „RBN LT“ tikrajai vertei." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20141231_112544-85367.

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Tyrimo objektas – UAB „RBN LT“ ilgalaikio materialiojo turto apskaitos metodika. Tyrimo tikslas – Išanalizavus UAB „RBN LT“ ilgalaikio materialiojo turto apskaitos metodiką ir identifikavus šio turto finansinės ir mokestinės apskaitos neatitikimus, įvertinti skirtingų metodikų įtaką UAB „RBN LT“ tikrajai vertei. Uždaviniai: 1. Ištirti ilgalaikio materialiojo turto apskaitos metodiką UAB „RBN LT“. 2. Išanalizavus ilgalaikio materialiojo turto apskaitą reglamentuojančius teisės aktus, apskaitos standartus ir mokslinę bei ekonominę literatūrą, nustatyti neatitikimus tarp finansinės ir mokestinė

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Dolejší, Lukáš. "Dlouhodobý hmotný majetek z pohledu českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85245.

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The thesis is focused on accounting of tangible fixed assets from the perspective of Czech accounting standards. The aim is to describe accounting for acquisition, usage and disposal of tangible fixed assets. The thesis also analyzes different kinds of tangible fixed assets valuation and depreciation. Theoretical knowledge is applied to accounting of tangible fixed assets by Bohemia Asfalt, Ltd.

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Říhová, Zuzana. "Účetní a daňové souvislosti u dlouhodobého majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72009.

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The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

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Pettersson, Robert, and Pavinee Disayabuttra. "Komponentavskrivning enligt K3 : En kvalitativ studie om tillämpning av komponentavskrivning i svenska fjärrvärmeföretag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32306.

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Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation. Method: This study was based on qualitative telephone interviews and a document review of the companies' financial statements. Theory: The study is based on institutional theory, relevant scientific articles as well as laws and standards

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Drdová, Hana. "Komponentní odpisování dlouhodobých hmotných aktiv." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114021.

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The thesis deals with the depreciation of tangible fixed assets with a focus on the issue concerning component depreciation. The topic is dealt with from the perspective of IFRS, Czech accounting standards and Czech tax regulations. The significant part of the thesis is devoted to a practical example, which illustrates the implementation of component depreciation in the selected company.

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Hajduk, Lukáš. "Přechod české účetní jednotky z IFRS do prostředí českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264424.

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The diploma thesis deals with the transition of accounting from IFRS to the Czech accounting regulations. There is currently no accounting adjustment that would provide a conceptual basis for the entity that has to transit to Czech accounting regulations. The thesis was therefore focused on practical examples to demonstrate how transfer to Czech accounting regulations can be carried out even in terms of valuation. This thesis is divided into three chapters, where the first chapter deals with the issue of harmonization of accounting systems, and the main reasons for the period in which the tran

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Urban, Marek. "Daňové aspekty oprav a úprav dlouhodobého hmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360573.

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The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of th

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Žáková, Kateřina. "Komparace finančního výkaznictví dle IFRS a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241407.

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The diploma thesis focuses on comparison of demands for making financial statements complying with Czech Accounting Legislation and International Financial Reporting Standards. Furthermore you will also find definitions for types of business performance indicators and how the values for financial statement transformation change.

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Sladká, Ludmila. "Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76444.

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Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questi

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Trnková, Eva. "Vykazování dlouhodobých hmotných aktiv podle českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71980.

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This diploma thesis is focused on the reporting of non-current tangible assets according to Czech accounting regulations and according to International Financial Reporting Standards. In the chapter devoted to IFRS is described the approach to the reporting of non-current tangible assets regarding the standards IAS 16, IAS 40 and IFRS 5. In the charter devoted to Czech accounting regulations are described and compared czech regulations of the reporting of non-current tangible assets and the reporting of non-current tangible assets in IFRS. The last practical part of this diploma thesis deals wi

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Helísková, Pavlína. "Nemovitost v podnikání z účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-151517.

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This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.

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Rašková, Tereza. "Možné způsoby financování pořízení dlouhodobého majetku v rámci stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240386.

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Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to

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Karľa, Tomáš. "Prezentace dlouhodobých hmotných aktiv v účetních závěrkách dle IFRS / US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72031.

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Purpose of this work is to describe long-termed tangible assets in compliance with IFRS and U.S. GAAP and compare their individual elements using financial statements of The Coca-Cola Company and Coca-Cola HBC. Part of this work will focus on ongoing convergent process. Specifity of agriculture (IAS 41) is not an object of this work.

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Eichlerová, Gabriela. "Možnosti implementace některých standardů IPSAS do české účetní legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162530.

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This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.

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Hellman, Eric. "KAPITALSTRUKTUR I SVENSKA SMÅ OCH MEDELSTORA FÖRETAG : Variablers påverkan under finansiell lågkonjunktur." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-11290.

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Montoito, João Miguel Galamba. "As normas de contabilidade pública 5 e 10 - Do POCAL ao SNC-AP." Master's thesis, Universidade de Évora, 2021. http://hdl.handle.net/10174/29276.

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Objetivo: Analisar as dificuldades de implementação do SNC-AP nas Autarquias Locais, as mudanças no tratamento contabilístico entre o POCAL e o SNC-AP com enfoque no tratamento dos Inventários e dos Ativos Fixos Tangíveis. Métodos: Foram aplicados 209 questionários a diferentes Autarquias Locais da Região do Alentejo. Do total de inquiridos foram obtidas 58 respostas completas que compõem a nossa amostra. Resultados: As Autarquias Locais consideram que a implementação do SNC-AP trouxe, em termos genéricos, uma melhoria em termos de fiabilidade da informação contabilística. Apontam a falta de f

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Barhanko, Daniella, Linus Lindholm, and Mikael Örtenvik. "Identifiering av immateriella tillgångar vid rörelseförvärv : Har branschtillhörigheten någon betydelse?" Thesis, Linköpings universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-96958.

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Bakgrund: Identifiering av immateriella tillgångar har visat sig vara ett problemfyllt område både för företagen och andra utövare. Tidigare studier har visat på att en stor del av köpeskillingen fördelats till goodwill vilket delvis kan vara ett resultat av immateriella tillgångar inte identifieras i tillräcklig utsträckning. Det har även påpekats att det finns ett stort svängrum inom regelverket som tillåter mycket individuella bedömningar. Syfte: Syftet är att undersöka om det finns skillnader mellan branscher på den svenska marknaden avseende noterade företags identifiering av immateriel

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Motisová, Eliška. "Vykazování dlouhodobých hmotných aktiv podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72006.

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This diploma thesis deals with the reporting of non-current tangible assets in accordance with International Financial Reporting Standards and according to Czech accounting regulations. In the part devoted to IFRS is a detailed description of the approach the reporting of non-current tangible assets according to the standards: IAS 16, IAS 41, IFRS 5 and IAS 36. In the section devoted to Czech accounting regulations is the most valuable part comparison of the reporting in accordance Czech regulation and the reporting of non-current tangible assets in IFRS. The last part of this diploma thesis i

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Flídrová, Hana. "Vybrané skupiny nákladů v základu daně z příjmů - leasing versus odpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77043.

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This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.

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Ericsson, Therese, and Anne Bernstein. "Konsten att värdera ett företags materiella anläggningstillgångar. : Vilket är det korrekta värdet egentligen?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17017.

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Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras

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Horáková, Kateřina. "Vykazování stálých aktiv podle české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383566.

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The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.

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Pocius, Ričardas. "Investicijų į naują ilgalaikį materialųjį turtą UAB „Langma“ vertinimas." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120702_130238-60761.

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UAB „Langma“ gamina įvairią produkciją iš medienos, taip pat atlieka montavimo darbus. Darbe aprašoma įmonė dirba pelningai ir turi pakankamai klientų darbui be prastovų užtikrinti. Nuo 2012 metų įmonė planuoja padidinti gamybos apimtis, tačiau nėra atlikta jokia analizė kuri patvirtintų ar paneigtų įmonės vadovų optimistines prognozes. Gamyba įmonėje vykdoma naudojant senus įrengimus, tačiau manoma , kad turimų gamybinių pajėgumų užteks. Darbe apskaičiuoti įmonės ilgalaikio materialaus turto panaudojimo efektyvumo rodikliai. Apskaičiuota galima investicijų į naujus gamybinius įrengimus nauda.

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Meroe, Giuliano Piccioni Silvestre de. "Dinâmica de transição da economia industrial para a economia do conhecimento e a utilização da inovação aberta no contexto brasileiro." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/982.

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Made available in DSpace on 2016-04-25T16:44:19Z (GMT). No. of bitstreams: 1 Giuliano Piccioni Silvestre de Meroe.pdf: 1113833 bytes, checksum: fda9676050288b38540f317a7c4ae708 (MD5) Previous issue date: 2011-05-18<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>Changes in economic scenarios, occasioned by the advent of information technology, and driven by the increasing pace of technological innovation, the socalled knowledge economy, puts knowledge as a decisive factor for the success of organizations in the principles of the XXI century. The new economy increasingly val

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Střasák, Tomáš. "Vykazování vybraných skupin aktiv podle IFRS a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402049.

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The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.

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Mašová, Veronika. "Analýza dlouhodobého hmotného majetku ve vybraných účetních jednotkách." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114087.

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Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empi

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Jenskog, Maria, and Emelie Zettervall. "Vägen mot en komponentredovisande kommunal sektor : En studie om de svenska kommunernas bemötande av ny redovisningsreglering." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139968.

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Inledning År 2014 utfärdade Rådet för Kommunal Redovisning ett explicit krav om att svenska kommuner ska komponentredovisa materiella anläggningstillgångar. Tidigare studier visar att kommuners efterlevnad av redovisningsreglering är bristfällig och att ny reglering tar lång tid att implementera, samtidigt som det principbaserade regelverket ger upphov till skillnader i gjorda bedömningar. Syfte Studiens syfte är att utforska hur de svenska kommunerna har hanterat det nya explicita kravet på komponentredovisning, och förklara skillnader i uppskattningar och bedömningar avseende komponentindeln

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Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.

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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.

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Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.

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