Global ETD Search

1	Redovisning av effektiv skatt : En kvantitativ studie av koncernerna på Stockholmsbörsens Large Cap-lista Ericson, Fredrik, Hedlund, Charlotte January 2009 (has links) <p>Sedan  de  internationella  redovisningsstandarderna  infördes  2005  har  redovisningen  av  inkomstskatt  blivit  mer  transparent.  Företagens  omgivning  ställer  allt  högre  krav  på  att  intressenterna  skall  förses  med  upplysningar  gällande  vad  som  påverkar  deras  inkomstskatt.  Thomas  Andersson,  partner  på  Deloitte  och  verksam  på  avdelningen  Corporate  and  International  Tax  Services,  märker  i  sitt  arbete  att  klienterna  har  ett  större  intresse  för  effektiv  skatt.  Betydelsen  av  att  främst  ägare  och  investerare  skall  få  fullständig  och  användbar  information  om  företagens  effektiva  skatt  har  gjort  att  författarna  fått  i  uppdrag  av  Thomas  Andersson  att  undersöka  hur  Sveriges  största  koncerner  redovisar  sin  effektiva  skatt.</p><p>Författarna har  formulerat  följande  forskningsfrågor  för  denna  studie:  Hur  redovisar  Sveriges  största  koncerner  sin  effektiva  skatt?  Finns  det  några  samband  mellan  den  effektiva  skattens  storlek  och  antalet  uppfyllda  undersökningspunkter? Syftet  med  denna  studie  är  att  identifiera  hur  Sveriges  största  koncerner  redovisar  sin  effektiva  skatt  samt  att  urskilja  vilka  skillnader  som  finns  mellan  koncernernas  redovisning.  Utifrån  studiens  resultat  skall  författarna  undersöka  om  det  finns  några  samband  mellan  koncernernas  effektiva  skatt  och  antalet  uppfyllda  undersökningspunkter  för  att  kunna  ge  en  förklaring  till  varför  koncernerna  redovisar  som  de  gör.</p><p>Ansatsen  för  studien  är  kvantitativ,  designen  är  komparativ  och  angreppssättet  författarna  valt  är  en  innehållsanalys.  I  urvalet  finns  alla  koncerner  på  Stockholmsbörsens  Large  Cap‐lista  representerade,  med  undantag  för  fyra  koncerner  som  inte  uppfyllde  urvalsvillkoren. Med  en  av  författarna  utarbetad  kodningsmanual  som  grund  har  koncernernas  årsredovisningar  granskats.  Resultatet  har  sammanställts  och  analyserats  utifrån  den  teoretiska  referensramen  samt  genom  statistisk  analys  i  form  av  Kruskal‐Wallis  test  samt  Mann‐Whitneys  test.</p><p>Resultatet  av  studien  visar  att  koncernerna  på  Large  Cap‐listan  redovisar  på  ett  likartat  sätt.  Dock  identifieras  signifikanta  skillnader  mellan  olika  grupper  av  koncerner.  Författarna  drar  slutsatsen  att  koncernerna  har  gjort  en  liknande  tolkning  av  IASB:s  föreställningsram  och  regelverk  samt  att  skillnaderna  mellan  grupperna  kan  förklaras  av  agentteorin  och  företagsledningens  benägenhet  att  sprida  information.</p> Effektiv skatt IAS 12 redovisning upplysningar Business studies Företagsekonomi
2	Redovisning av effektiv skatt : En kvantitativ studie av koncernerna på Stockholmsbörsens Large Cap-lista Ericson, Fredrik, Hedlund, Charlotte January 2009 (has links) Sedan de internationella redovisningsstandarderna infördes 2005 har redovisningen av inkomstskatt blivit mer transparent. Företagens omgivning ställer allt högre krav på att intressenterna skall förses med upplysningar gällande vad som påverkar deras inkomstskatt. Thomas Andersson, partner på Deloitte och verksam på avdelningen Corporate and International Tax Services, märker i sitt arbete att klienterna har ett större intresse för effektiv skatt. Betydelsen av att främst ägare och investerare skall få fullständig och användbar information om företagens effektiva skatt har gjort att författarna fått i uppdrag av Thomas Andersson att undersöka hur Sveriges största koncerner redovisar sin effektiva skatt. Författarna har formulerat följande forskningsfrågor för denna studie: Hur redovisar Sveriges största koncerner sin effektiva skatt? Finns det några samband mellan den effektiva skattens storlek och antalet uppfyllda undersökningspunkter? Syftet med denna studie är att identifiera hur Sveriges största koncerner redovisar sin effektiva skatt samt att urskilja vilka skillnader som finns mellan koncernernas redovisning. Utifrån studiens resultat skall författarna undersöka om det finns några samband mellan koncernernas effektiva skatt och antalet uppfyllda undersökningspunkter för att kunna ge en förklaring till varför koncernerna redovisar som de gör. Ansatsen för studien är kvantitativ, designen är komparativ och angreppssättet författarna valt är en innehållsanalys. I urvalet finns alla koncerner på Stockholmsbörsens Large Cap‐lista representerade, med undantag för fyra koncerner som inte uppfyllde urvalsvillkoren. Med en av författarna utarbetad kodningsmanual som grund har koncernernas årsredovisningar granskats. Resultatet har sammanställts och analyserats utifrån den teoretiska referensramen samt genom statistisk analys i form av Kruskal‐Wallis test samt Mann‐Whitneys test. Resultatet av studien visar att koncernerna på Large Cap‐listan redovisar på ett likartat sätt. Dock identifieras signifikanta skillnader mellan olika grupper av koncerner. Författarna drar slutsatsen att koncernerna har gjort en liknande tolkning av IASB:s föreställningsram och regelverk samt att skillnaderna mellan grupperna kan förklaras av agentteorin och företagsledningens benägenhet att sprida information. Effektiv skatt IAS 12 redovisning upplysningar Business studies Företagsekonomi
3	The information content of deferred tax items Görlitz, Anna Miriam 10 April 2024 (has links) The dissertation, 'The information content of deferred tax items', examines the information content of deferred tax items. Technically, deferred taxes are assets or liabilities that arise from temporary differences between the carrying amount of an asset or liability in the financial statements and its tax base. Their recognition intends to record the future tax consequences of these differences. To investigate the information content of deferred tax items, this dissertation uses the systematic literature review methodology (research paper 1) and empirical analyses (research papers 2; 3). The research paper, 'Financial accounting for deferred taxes: A systematic review of empirical evidence', identifies, systematizes, and evaluates the state of the art with the goal of synthesizing evidence on the value relevance of deferred taxes, their use to manage earnings and their ability to identify earnings management. The empirical analyses are based on these findings and evaluate 1.5 thousand German IFRS financial statements. They examine the value relevance of deferred tax items and related disclosures under IAS 12 ('The value relevance of deferred taxes and related disclosures under IAS 12'), as well as the relationship between individual components of deferred taxes and future tax cash flows ('Deferred taxes under IFRS: Which components predict future tax cash flows'). The results of the publications show that deferred tax items have significant information content for capital providers, as they subsume information about future tax cash flows and the performance of an entity. Their information content depends on several factors. These are the association of individual deferred tax components with future tax cash flows, private information signaled by deferred tax items and disclosures, and the suspicion that specific deferred tax items identify earnings management or are used to manage earnings. So, this dissertation makes an important contribution to a deeper understanding of the information content of deferred tax items and related disclosures. Each publication has developed methodological and content-driven novelties to contribute comprehensively to previous research. Due to the considerable size of the underlying database, the results of this dissertation are of statistical relevance. info:eu-repo/classification/ddc/330 ddc:330
4	Daně ze zisku / Income taxes Litvanová, Lucie January 2010 (has links) Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
5	NIC 12 Impuesto a las ganancias y su impacto tributario y financiero en las empresas que brindan servicios de salud ocupacional en Lima Norte, Año 2017 Molina Jimenez, Juan Alexander, Yarasca Rivera, David Dimas 31 March 2019 (has links) La presente investigación de tesis tiene como objetivo determinar el impacto tributario y financiero de la NIC 12 Impuesto a las Ganancias en las empresas que brindan servicios de salud ocupacional en Lima Norte, año 2017, para ello es indispensable realizar la identificación de impuesto corriente, impuesto diferidos, reconocimiento, medición y presentación del impuesto a las ganancias. La investigación se desarrollará en cinco capítulos: Capítulo I Marco teórico, se investigan fuentes primarias donde se desarrollan conceptos básicos de la NIC 12 Impuesto a las Ganancias, antecedentes, definiciones, evolución, objetivo, alcance, reconocimiento, medición, presentación e información a revelar; el impacto tributario y financiero y la relación existente; también se analiza el sector de servicios de salud ocupacional. Capitulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis principal e hipótesis específicas. Capitulo III Metodología de la investigación, se define la población y muestra para realizar nuestras investigaciones cuantitativa y cualitativa. Capitulo IV Desarrollo de la investigación, donde se realizó la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico. Capítulo V Análisis de Resultados, se analizan los resultados de los instrumentos obtenidos y se desarrolla un caso práctico que lo ejemplifica. Finalmente se validará la hipótesis general y las especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado. / The objective of this thesis research is to determine the tax and financial impact of IAS 12 Income Taxes in companies that provide occupational health services in Lima Norte, 2017, for this it is essential to carry out the identification of current tax, tax deferred taxes, recognition, measurement and presentation of income tax. The research work is divided into five chapters that are: Chapter I Theoretical framework, research is carried out through primary sources where basic concepts of international financial reporting standards (IFRS), background information, definitions, evolution, objective, scope, recognition, measurement, presentation and disclosures are developed. IAS 12 Income Tax; the tax and financial impact and the existing relationship; an analysis of the occupational health services sector. Chapter II Research plan, the problematic situation of the thesis is formulated, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses. Chapter III Research methodology, the population was defined, the sample to perform quantitative and qualitative research. Chapter IV Development of the research, where the research was carried out through the in-depth interview, questionnaire and the development of the practical case. Chapter V Analysis of Results, the analysis of the obtained instruments and practical case is made. Concluding with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and the square CHI. / Tesis NIC 12 Impacto tributario Impacto financiero Impuesto corriente Impuesto diferido Base contable Base fiscal IAS 12 Income Tax Tax and financial impact Current tax Deferred tax Accounting basis Tax base Impuesto a las ganancias

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