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Värdering av tillgångar: En branschpraxis för klädbranschen och byggbranschen
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2008 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
Abstract [en]

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences

between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.

Place, publisher, year, edition, pages
Huddinge: Institutionen för ekonomi och företagande , 2008. , 54 p.
Keyword [en]
Asset valuation, Intangible asset, Property, plant and equipment, Inventories, Useful service life, Flow assumptions
Keyword [sv]
Redovisning, Värdering av tillgångar
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:sh:diva-1547OAI: oai:DiVA.org:sh-1547DiVA: diva2:15638
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-02-12 Created: 2008-02-12

Open Access in DiVA

fulltext(98 kB)2682 downloads
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File name FULLTEXT01.pdfFile size 98 kBChecksum MD5
8f422f7561b8e7cffd89515c4c0b0b2f6a890a0736595d3bd88d3ba78a351b10f128d345
Type fulltextMimetype application/pdf

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School of Business Studies
Economics and Business

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf