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Omerdin, Khadijah. "Does Depreciation Matter to Investors?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1692.
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This paper will analyze the usefulness of depreciation expense to investors. Depreciation expense is a broad allocation accounting practice that treats different types of assets the same. I argue that there are two types of industries: those with wasting assets, and those with real property. The first type experiences true deprecation and deterioration while the second type of asset does not. A simplified model using the earnings response coefficient will measure the relationship between earnings and returns for these different industries; this measurement is a way to quantify usefulness of accounting information. I hypothesize that investors of companies with high wasting assets will find depreciation more useful than those invested in companies with more real property. However, the results were not consistent with my hypothesis – depreciation did not matter more to investors of the industry with high wasting assets. The data set only included two distinct industries, which limited the sample size considerably, and might explain the results. Alternatively, the two groups of assets could be defined more broadly to include more industries for future research.
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Gschwandtner, Adelina, and Val E. Lambson. "Sunk Costs, Depreciation, and Industry Dynamics." MIT Press, 2012. http://epub.wu.ac.at/3446/1/rest_a_00236[1].pdf.
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Two of the most robust results from dynamic competitive models of industrial organization suggest that higher sunk cost industries should exhibit (1) higher intertemporal variability in the market value of their firms, and (2) lower intertemporal variability in the size of their industries. These predictions have done well empirically. This paper argues on theoretical and empirical grounds that depreciation generates countervailing effects.
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Anku, Hilarious Edem. "Sources of Currency Depreciation in Ghana." OpenSIUC, 2018. https://opensiuc.lib.siu.edu/theses/2444.
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This paper investigates the factors driving the real exchange rate in the Ghanaian economy. The paper aimed at finding the principal factor(s) that influence the real exchange rate and explains the channels by which these factors exert their influence using standard empirical methods of vector autoregressive (VAR) models. The paper established that inflation rate differentials and interest rate differentials influence the exchange rate through the expectations medium. Domestic and foreign money supplies which are exogenous macroeconomic variables were also found to be important in the Ghanaian money market as far as the exchange rate matters. The paper also highlighted how the great recession in the United States may have affected the cedi/dollar rate of exchange after this economic event swept through the United States generating spillover effects on economies around the world.
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Ovsyuk, Nina Vasylivna, and Olena Olehivna Berezovskaya. "The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53923.
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1. Kafka S.M. Accounting for depreciation of non-current assets. Accounting, control and analysis: problems of theory and methodology: a monograph / under the general. ed. prof. F.F. Butynets. Kiev. 2013. P. 94 - 122.
2. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/show/z0288-00#Text.The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of non-current assets are characterized. Depreciation methods and the essence of depreciation policy of business entities are outlined.
Досліджено основні теоретичні засади обліку амортизації необоротних активів. Охарактеризовано визначення понять «амортизація» та «знос» необоротних активів. Окреслено методи амортизації та сутність амортизаційної політики суб'єктів господарювання.
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Palmiotto, Vanessa L. "Acoounting for depreciation from a tax perspective /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_palmi_accou.pdf.
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Baum, Andrew Ellis. "An analysis of property investment depreciation and obsolescence." Thesis, University of Reading, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.329097.
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Vadeikaite, Kristina. "Depreciation manipulation and its impact on firms' returns." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9902.
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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 EconomicsEarnings management is typically achieved via discretionary accruals (such as depreciation). Dechow et al. (1996), Archibald (1972), and Peasnell et al. (2000) present results on the market reaction to depreciation manipulation that are inconsistent. They find either no reaction or a negative one. This study aims at settling this contradiction by using several different methods, in order to identify a possible manipulation, with a sample of S&P500 firms. Data suggests that firms are manipulating depreciation. Furthermore, an analysis of useful life of assets reveals that firms have been increasing it since the dot com bubble burst and that its value is larger in profitable firms. However, results of our event studies reveal that the market is not reacting to deprecation manipulation. Thus, it seems possible for firms to fool the markets via this specific manipulation.
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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.
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Petrova-Fransson, Vera. "Models of Optimal Tax Depreciation: Deterministic and Stochastic Approaches." Thesis, Uppsala University, Department of Mathematics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-120589.
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Bell, Paul Kevin Thomas. "The estimation of economic depreciation for Canadian farm machinery." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24475.
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The objective of this thesis was to estimate the rate at which four types of farm machinery lose value in Canada. Specifically, Canadian data on used machinery prices was utilized to produce estimates of economic depreciation for two-wheel-drive tractors, combines, square balers and large round balers.
The data used in this thesis to make these estimates are special for two reasons. First of all, they represent the only extensive record of Canadian used farm equipment prices available. Most previous studies have based their estimates on American data, assuming that they apply equally well to the Canadian situation.
Secondly, these data record actual transactions in the used market and these transactions have been reported in an unaveraged format. This is valuable because information on options, horsepower, condition, and, most importantly, hours of use was retained for each machine. The availability of this information permitted richer and more specific estimates of depreciation. In particular, the inclusion of hours of use in the models enabled a distinction to be made in this thesis between the component of depreciation which is directly attributable to age and that component which is directly attributable to accumulated hours of use. It is felt that this distinction provides a beginning point for the study of depreciation due to simple "wear and tear", and that depreciation which is due to obsolescence and technological change.
As well, this thesis extensively reviewed the literature on depreciation in an effort to determine the best approach to follow. The method finally adopted was the "remaining value approach"; however, the thesis went further than the typical remaining value approach because an attempt was made to estimate the pattern as well as the rate of depreciation. This was done by initially adopting a functional form which was flexible enough to let the data "choose for themselves" between the commonly used depreciation rules of thumb (declining balance, straight-line and one-hoss-shay patterns). This was possible by using the Box-Tidwell procedure. This Box-Tidwell procedure when applied to the extensive tractor data indicated that tractors in Canada follow a declining balance (geometric) pattern of depreciation. This was taken as support for the adoption of semi-log models to estimate depreciation. The main findings of this thesis are, first, that depreciation rates vary among assets (from approximately 9% for tractors to nearly 16% for large round balers), and, secondly, that these rates are less than those allowed by the government for tax purposes. It was concluded that this generosity on the part of the government would be acceptable if it applied equally to all depreciable assets, but the divergence in depreciation rates found in this thesis indicate that generous blanket depreciation charges give more advantage to some than to others.Land and Food Systems, Faculty of
Graduate
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Hapon, A. O. "Analysis of the of depreciation methods of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14381.
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Law, Victoria. "The definition and measurement of rental depreciation in investment property." Thesis, University of Reading, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405540.
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Molland, Allan, and allan molland@rmit edu au. "AAS27 and accountability with emphasis on depreciation as the critical test." RMIT University. Accounting and Law, 2006. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20070117.091123.
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The purpose of this study is to investigate how senior accounting staff in Victorian local councils are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs). Infrastructure assets are long-lived assets such as roads, drains and bridges. Historically, the purpose of public sector accounting in Western countries has been to demonstrate that funds have been raised and expended strictly within the authority of the annual budget. This short-term charge/discharge objective, involving the use of a cash-based system of accounting, has effectively prevented the provision of information for long-term decision making and the assessment of those decisions. The major disadvantage for management purposes is the loss of information relating to the longterm benefits of expenditures with one of the major issues being the failure to record IAs and their relevant depreciation. The introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all Australian local authorities and the Statements of Accounting Concepts (SACs) require IAs to be reported in the Statement of Financial Position and depreciation to be charged in the Statement of Financial Performance in order to reflect the loss of service potential in the operating period concerned. It is anticipated that the study will report the implications for the accountability of the implementation of IA accounting and the utility and relevance of IA information and depreciation for decision-making by both internal and external users. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local government authorities and accounting bodies.
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Cunningham, Stephen. "An economic analysis of investment and depreciation in UK agricultural machinery." Thesis, University of Exeter, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280688.
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Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.
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Casimir, Schiller Apollinaire. "The channels of investment tax policy /." Online version via UMI:, 1997.
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Irigoin, Maria Alejandra. "Finance, politics and economics in Buenos Aires, 1820s-1860s : the political economy of currency stabilisation." Thesis, London School of Economics and Political Science (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.312025.
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Салтикова, Ганна Василівна, Анна Васильевна Салтыкова, Hanna Vasylivna Saltykova, and В. Г. Чечель. "Современные проблемы амортизационной политики." Thesis, Видавництво СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/19504.
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Andersson, Anette, and Sofia Styf. "How Does a Depreciation in the Exchange Rate Affect Trade Over Time?" Thesis, Jönköping University, JIBS, Economics, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11831.
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The purpose of this thesis is to examine how a depreciation in the exchange rate affects the trade balance in an economy over time. The outcomes of a depreciation are possible to analyze through the J-curve phenomenon that shows the relation between the exchange rate and the trade balance both in the short-run and the long-run. The data used in this thesis cover 39 countries and their quarterly changes in exchange rate between 1982 and 2005. The largest depreciation for each country during these years was detected and is the base for this research. In this thesis, focus is on the trade ratio rather than the trade balance for empirical purposes. The relation between the largest depreciations and its effect on the trade ratio are examined in two sets of regressions. The results show no evidence of a J-curve in neither one of the sets of regressions, even though the trade ratio is positively affected by the depreciation. When testing only for significantly large depreciations in the exchange rate the affect on the trade ratio is stronger, all else equal. According to the findings in this thesis, a depreciation in the real effective exchange rate causes the trade ratio to increase immediately and then decrease over time. The conclusion is that the findings are not in line with the J-curve phenomenon tested for; however, they support standard trade theory with the Marshall-Lerner condition being met i.e. a depreciation in the exchange rate will affect the trade balance positively.
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Goroski, John Michael. "Effects of taxes and age on depreciation: the case of combine harvesters." Thesis, Montana State University, 1990. http://etd.lib.montana.edu/etd/1990/goroski/GoroskiJ1990.pdf.
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Economic depreciation of the total capital stock of a physical asset is determined by the flow of services used in productive activities and by the size of the capital stock. Previous research studies have attempted to analyze economic depreciation by modeling the flow of services. These studies have often failed to fully specify the model by not including important asset specific explanatory variables, and their models were often estimated with restricted functional forms, which implicitly limited the pattern of economic depreciation. This study, on the other hand, uses a flexible functional form which models price as an exponential quadratic function of age, and thus allows the pattern of economic depreciation to be dervied within the model. The behavior of used asset prices are also estimated as an explicit dynamic process which permits a stronger statistical test of the results. In examining the economic depreciation of combine harvesters, this study utilizes specific explanatory variables to account for the effects of changes in the tax code, shocks in demand, and quality and technology differences across combine harvester models. The major empirical results of this study state that depreciation rates are not constant across different ages of combine harvesters and that depreciation rates and patterns are not stable with respect to changes in tax codes. These results present evidence that if further examination of either economic depreciation or optimal replacement problems are to be solved in an internally consistent manner, a more flexible functional form of the used asset price equation must be utilized such as the flexible funtional form used in this study, and changes in the tax code must be included as a specific explanatory variable.
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Pichler, Eva. "Cost-Sharing of General and Specific Training with Depreciation of Human Capital." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1991. http://epub.wu.ac.at/6280/1/WP_7.pdf.
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The paper demonstrates that in a two-period model with imperfect capital markets firms will share the costs and returns of general training if human capital depreciates over time. Analyzing the firm's choice of the level of investment and the sharing-rule, it is shown that in spite of cost-sharing there will be an inefficient provision of general training: firms will economize on training in order to reduce workers' expected gain from quitting. If training is both general and firm-specific, overinvestment in firm-specific training will result.Series: Department of Economics Working Paper Series
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Tamai, Satoshi. "Sustainability of Canada's forest sector, estimating economic depreciation of Canada's timber resources." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0013/MQ59885.pdf.
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Yusof, Aminah Md. "Modelling the impact of depreciation : a hedonic analysis of offices in the city of Kuala Lumpur, Malaysia." Thesis, University of Aberdeen, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287714.
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This research examines description in the office sector with particular reference to the city of Kuala Lumpur. Depreciation is typically considered implicitly in appraisal models. Furthermore, from the early 1990 until 1996, the impact of depreciation in the office market was largely hidden by high nominal growth in rents and capital values due to high inflation and high real growth. Improper analysis of depreciation may have potentially damaged property values and consequently mispriced the city's market. It is, therefore, important to analyse depreciation comprehensively to assess proper prices in the city's office market. This study is designed to achieve a better understanding of depreciation. The research proposes a statistical approach for modelling the impact of depreciation on the City of Kuala Lumpur offices and considers three major causes of depreciation; physical deterioration, building obsolescence and site obsolescence. Forty-nine offices which are located in the three commercial areas are selected. Data on property characteristics, tenure and values were analysed. Principal Component Analysis eliminates the problem of 'multicollinearity' which exists in the models with original variables, and summarises independent variables into a number of orthogonal factors which represent three sources of depreciation. An analysis of rental depreciation indicates that a combination of the three sources of depreciation is a better explanation of depreciation than 'age' alone. It shows that, despite the common suggestion that the level of depreciation changes markedly with building age, there is little evidence to conclude that these are strongly correlated. The findings of the analysis indicate that the relative rate of depreciation for offices in the City of Kuala Lumpur is dependent on changes to the functional specifications of the buildings. The faster the changes, the quicker the rate of depreciation. Finally, site obsolescence is shown to be less significant than functional specifications, especially in yield depreciation, in the case study area.
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RUSBARSKY, MARK KEVIN. "THE CHANGES IN ECONOMIC INCENTIVES WHICH MOTIVATE DISCRETIONARY ACCOUNTING CHANGES: THE CASE OF THE SWITCH TO, AND THEN FROM, ACCELERATED DEPRECIATION (STRAIGHT-LINE, POSITIVE, AGENCY)." Diss., The University of Arizona, 1986. http://hdl.handle.net/10150/188162.
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This study extends previous work which attempted to describe why different managers use different accounting techniques (for financial reporting purposes only). The focus is accounting changes, specifically depreciation changes, both to and from accelerated methods. Seven hypotheses are proposed. Three of them predict a negative relationship between a manager's use of accelerated depreciation and (1) the firm's debt/equity ratio, (2) the existence of a bonus plan based on accounting income and (3) the potential impact of a depreciation change on earnings. These three hypotheses are referred to as H(D/E), H(BONUS) and H(IMPACT), respectively. The other four hypotheses predict a positive relationship between a manager's use of accelerated depreciation and (1) firm size, (2) the degree of voting control exercised by insiders, (3) the strength of current earnings relative to the preceding year's, and (4) industry-wide barriers to entry. These are referred to as H(SIZE), H(CTRL), H(EPS) and H(BTE), respectively. Designating accelerated as A and straight-line as S, the (tax/book) depreciation changes studied are the switch from S/S to A/A in 1954 and the switches from A/A to A/S in 1968 and 1969. All seven hypotheses were jointly tested with respect to the A/A to A/S changes in 1968 and 1969. The 1968 multivariate results indicate varying degrees of support for all the hypotheses except H(BTE), while the 1969 multivariate results support only H(D/E), H(BONUS) and H(SIZE). Only five hypotheses were jointly tested with respect to the change from S/S in 1954 (not H BONUS or H BTE ). Support is offered for H(SIZE), H(D/E) and H(CTRL), but not for H(EPS) or H(IMPACT). Further, the 1954 support is strongest when the 1968/1969 "switchback" firms are excluded from the analysis; that is, when the sample includes only firms which consistently used S as opposed to A for book purposes both before and after 1968-1969. Additional analyses used 1968 data for firms which switched from A/A to A/S in 1969. These "prior year" analyses reveal little new information except to suggest that the D/E ratio of the 1969 "switchers" rose significantly in 1969 from its 1968 level.
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Tzovas, Christos. "Accounting policy decisions of industrial firms operating in Greece : the case of depreciation." Thesis, University of Dundee, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.429760.
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BELOUSOVA, IRINA. "The role of endogenous capital depreciation rate in Dynamic Stochastic General Equilibrium models." Doctoral thesis, Università Politecnica delle Marche, 2017. http://hdl.handle.net/11566/251113.
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L’obiettivo principale della tesi è quello di costruire e stimare un modello DSGE in cui si ipotizza un tasso di deprezzamento del capitale variabile nel tempo e si introduce come variable di controllo la manutenzione e riparazione dei beni e servizi. A tal fine viene definita esplicitamente una funzione di deprezzamento correlata positivamente con il tasso di utilizzo del capitale e negativamente con la manutenzione. Dalle condizioni di equilibrio del modello analitico ne deriva che il deprezzamento presenta un trend di crescita nel tempo il quale, in steady state, dipende dallo shock tecnologico agli investimenti specifici. In generale, vengono inclusi nel modello tre tipi di progressi tecnologici: lo shock di produzione neutrale (labor augmenting), lo shock agli investimenti specifici (IST), e lo shock all’efficienza marginale degli investimenti (MEI). Il modello con il deprezzamento endogeno e la manutenzione viene confrontato con il modello base in cui il deprezzamento è costante e la manutenzione è esclusa. Quest’ultimo è costruito sulla base del modello di Justiniano et al. (2011). I risultati di stima del modello con la manutenzione, effettuata sull’economia del Canada, confermano le asserzioni di Justiniano et al. (2011) secondo i quali lo shock all’efficienza marginale degli investimenti (MEI) è il maggior responsabile delle fluttuazioni economiche. Al contrario, lo shock IST risulta essere trascurabile. A differenza sia del modello base che del modello di Justiniano et al. (2011), in risposta allo MEI shock il modello con la manutenzione genera comportamenti ottimali prociclici in tutte le principali variabili macroeconomiche, compreso il consumo. Quest’ultimo, infatti, è controciclico negli altri due modelli. Inoltre, nel modello con la manutenzione le dinamiche ottimali di convergenza delle principali variabili endogene sono amplificate ed il ritorno all’equilibrio di steady state è ritardato. Ciò è dovuto alla presenza del deprezzamento endogeno che a causa dell’obsolescenza aumenta e distrugge così una parte del capitale installato. Nel modello con la manutenzione, inoltre, viene introdotto uno shock nuovo che impatta sul processo di trasformazione dei beni e servizi di manutenzione, lo shock specifico alla manutenzione (MST). Secondo i risultati di stima, nel lungo periodo tale shock non ha alcun potere esplicativo delle variazioni nelle principali variabili endogene, eccetto un impatto trascurabile sulla crescita della manutenzione. Nel breve periodo, tuttavia, tale shock è il maggior responsabile delle variazioni nella manutenzione.The main objective of the thesis is to build and estimate a Dynamic Stochastic General Equilibrium model, in which it is assumed a variable depreciation rate of physical capital and introduced maintenance and repair goods and services as a control variable of the agents. We define an explicit depreciation rate function which is positively related with capital utilization rate and negatively related with maintenance to capital ratio. Along the balanced growth path depreciation rate exhibits a growth trend given by the steady state value of the investment-specific technology progress. We include three types of technological progresses: the labor augmenting technology progress, the investment-specific technology progress (IST) and the marginal efficiency of investment technology progress (MEI). We compare the model with endogenous depreciation and maintenance sector to our baseline DSGE model, which is built following Justiniano et al. (2011). The estimation exercises of our maintenance model, performed on the Canadian economy, confirm the results of Justiniano et al. (2011) according to which the main driver of the business cycle fluctuations is the shock to the marginal efficiency of investment whereas the role of the IST shock is negligible. In response to the MEI shock our model is able to generate co-movement in all the considered real endogenous variables including consumption which in Justiniano et al. (2011) behaves counter cyclically. The optimal paths result to be amplified and convergence is delayed as a consequence of increased depreciation due to obsolescence, which destroys part of installed capital. We as well include in our model a shock which affects the transformation process of the maintenance goods, named the maintenance-specific technology progress. In long run this shock is found to have no effect in the variations of the main real variables except of a low effect on the maintenance growth. On the contrary, it becomes the key-driver of maintenance growth in short run.
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Kåberg, Linda, and Cecilia Pettersson. "Komponentavskrivning – ett skenproblem? : En studie av de redovisningsmässiga effekterna." Thesis, Linköpings universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110347.
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Problem: Från och med januari 2014 är det obligatoriskt för K3-redovisande företag att göra komponentavskrivning på sina anläggningstillgångar. Argumenten kring komponentavskrivningen går isär och frågan är om bristen på vägledning leder till oklar tillämpning och skillnader i redovisningen. Syfte: Uppsatsens syfte har en deskriptiv och normativ form varav det deskriptiva syftet ämnar skapa en bild av aktuella redovisningssituationer för att sedan ställa dem mot den normativa teorin. Referensram: Referensramen består av en allmän referensram där vi redogör för de grundläggande begrepp som berör avskrivningar samt de ekonomiska effekter avskrivningsmetoderna leder till. I den teoretiska referensramen redogör vi först allmänt om redovisningsteori och sedan mer utförligt om den normativa teorin. Metod: Studien består av en kvalitativ metod med semistrukturerade intervjuer. Simuleringar används sedan för att göra jämförelser mellan ett verkligt företags och två fiktiva företag. Empiri: Det empiriska materialet är hämtat ifrån intervjuer med två representanter från ett fastighetsbolag som innehar förvaltningsfastigheter samt material i form av bokslut och företagets avskrivningsplaner över sina komponenter. Slutsats: Olika nyttjandeperioder har visat sig leda till betydelsefulla skillnader i redovisningen. Med påverkan från den normativa teorin bör emellertid valfriheten och därmed skillnaderna minska.Problem: From January 2014 it is obligatory for K3-reporting companies to make component depreciation on its fixed assets. The arguments surrounding the component depreciation differs greatly and the question is whether the lack of guidance in the transition leads to a difference in application and accounting. Purpose: The purpose of this thesis has a descriptive and normative form of which the descriptive purpose aims to create an image of actual accounting situations and then set them against the normative theory. Framework: The framework consists of a general reference framework in which we describe the basic concepts related to depreciation and the economic impact of the methods. In the theoretical framework we begin with presenting general accounting theory and in more detail about the normative theory. Method: The study consists of a qualitative approach with semi-structured interviews. Simulations have been used to make comparisons between a real company and two fictitious corporations. Empirical data: The empirical data are drawn from interviews with two representatives from a real estate company that owns investment properties and materials in form of financial statements and the company´s depreciation schedules over its components. Conclusion: Different useful lives have been shown lead to significant differences in the accounts. However should the freedom of choice and thereby the disparities be reduced under the influences from the normative theory.
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Bosetti, Sophia, and Emilia Vall. "Alla goda ting är tre, eller? : En kvalitativ studie angående K3-regelverkets konsekvenser i och med komponentavskrivningar i bostadsrättsföreningar." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-56602.
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Syftet med denna uppsats är att identifiera vilka konsekvenser som uppstått i och med den praktiska implementeringen av komponentavskrivningarna i bostadsrättsföreningar. För att uppnå studiens syfte har vi utgått från en kvalitativ metod med en abduktiv ansats. Insamlingen av empirin har skett genom semistrukturerade individuella intervjuer från sex stycken ekonomer inom förvaltningsbranchen. Detta material har sedan analyserats med hjälp av teori för att slutligen uppfylla syftet. Vår slutsats är att K3-regelverket medför brister i redovisningen i Bostadsrättsföreningar och att ett nytt regelverk anpassat för den branschen är önskvärt.The purpose of this paper is to identify the consequences of the practical implementation of ”component depreciations komponentavskrivningarna” in housing cooperatives. To acquire this purpose, we have practice a qualitative method with an abductive hypothesis. When collecting the empirical data we have been conducting semi-structured individual interviews with six economists in the investment management industry. This data has been analyzed, tied to the theological data, to satisfy the purpose The conclusion of this research implies that the implement of the regulation of K3 has caused deficiencies in the accounting in housing associations and that a new regulation, more accommodated to the industry, is desirable.
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Berková, Kateřina. "Odpisy v pojetí finančního a manažerského účetnictví a jejich vztah k dani z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9414.
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This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.
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Yiu, Chung-yim. "The effects of age on housing prices in Hong Kong." Click to view the E-thesis via HKUTO, 2002. http://sunzi.lib.hku.hk/hkuto/record/B42576878.
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Petkova, Kunka, and Alfons J. Weichenrieder. "The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?" WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6536/1/SSRN%2Did3249512.pdf.
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A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances are used as a fiscal instrument for stabilization. A common consolidated tax base deprives national governments from implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid system that combines features of formula apportionment and separate accounting. Such a hybrid system may substantially mitigate transfer pricing problems and other tax planning issues, whilst preserving national discretion over depreciation allowances.Series: WU International Taxation Research Paper Series
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Новіцька, В. Є. "Амортизація необоротних активів у системі сучасного обліку та контролю вітчизняних підприємств (на прикладі ТОВ «Алвас»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Novitska11.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти обліку амортизації необоротних активів в системі бухгалтерського обліку та оподаткуванні. Досліджуються економічна сутність амортизації, методи амортизації необоротних активів у межах міжнародного та національного регулювання, порядок формування в обліку та звітності інформації про амортизацію необоротних активів. Надається загальна економічна характеристика ТОВ «Алвас», розглядається документальне забезпечення амортизації необоротних активів на підприємстві. За допомогою економіко-математичного моделювання визначається вплив різних методів нарахування амортизації на формування дати виникнення витрат та їх розміру з метою обрання оптимального методу на підприємстві. Проаналізовані амортизаційні відрахування як головний чинник відтворення основних засобів на підприємстві. Розкрито методичні засади внутрішнього аудиту амортизації необоротних активів у системі фінансового контролю та досліджено напрями удосконалення амортизаційної політики на підприємствах України.
Diploma thesis deals with theoretical aspects of accounting for depreciation of non-current assets in the system of accounting and taxation. The economic essence of depreciation, methods of depreciation of non-current assets within the framework of international and national regulation, the order of formation in accounting and reporting of information on depreciation of non-current assets are investigated. The general economic characteristic of LLC «Alvas» is given, documentary support of depreciation of non-current assets at the enterprise is considered. With the help of economic-mathematical modeling the influence of different methods of depreciation on the formation of the date of occurrence of costs and their size in order to choose the optimal method at the enterprise is determined. Depreciation deductions as the main factor of reproduction of fixed assets at the enterprise are analyzed. The methodical bases of internal audit of depreciation of non-current assets in the system of financial control are revealed and the directions of improvement of depreciation policy at the enterprises of Ukraine are investigated.
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Axgart, Robert, and Adam Hellman. "Redovisningsval : en studie om faktorer som påverkar bostadsrättsföreningars val av regelverk." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12280.
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I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information. Studiens problemformulering är därför vilka faktorer påverkar föreningarnas val av regelverk.Studien kommer utgå från ett abduktivt resonemang vilket är väsentligt för en explorativ studie. Tillsammans med teorier om rationella beslut, principal-agent förhållande, intressenter och risk, kommer vi att skapa en förståelse för hur föreningar fattar beslut. För att uppnå detta mål och få en bra helhetsbild kommer vi att utgå från kvalitativa undersökningar med semi-strukturerade intervjuer. För att styrka studiens tillförlitlighet utgick vi ifrån tillförlitliga metoder som är en central del för en god forskning. Vi har varit konsekventa och opartiska där vi utgick från samma material vid samtliga intervjuer för att forskningsfrågan ska anses korrekt framförd.Genom att analysera empirin har vi kunnat skapa exempel på möjliga scenario i resultaträkningar för att enklare kunna göra kopplingar till teorin. Resultatet av studien konstaterade att det är flera faktorer som påverkar valet som styrelsen gör. Det visade sig att styrelsen är beroende av information utifrån och att det finns flera intressenter som har ett egenintresse i valet.In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly.The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations.The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed.By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.
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Axgart, Robert, and Adam Hellman. "Redovisningsval : en studie om faktorer som påverkar valet och dess konsekvenser." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12422.
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I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet. Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information. Studiens problemformulering är därför vilka faktorer påverkar föreningarnas val av regelverk. Studien kommer utgå från ett abduktivt resonemang vilket är väsentligt för en explorativ studie. Tillsammans med teorier om rationella beslut, principal-agent förhållande, intressenter och risk, kommer vi att skapa en förståelse för hur föreningar fattar beslut. För att uppnå detta mål och få en bra helhetsbild kommer vi att utgå från kvalitativa undersökningar med semi-strukturerade intervjuer. För att styrka studiens tillförlitlighet utgick vi ifrån tillförlitliga metoder som är en central del för en god forskning. Vi har varit konsekventa och opartiska där vi utgick från samma material vid samtliga intervjuer för att forskningsfrågan ska anses korrekt framförd. Genom att analysera empirin har vi kunnat skapa exempel på möjliga scenario i resultaträkningar för att enklare kunna göra kopplingar till teorin. Resultatet av studien konstaterade att det är flera faktorer som påverkar valet som styrelsen gör. Det visade sig att styrelsen är beroende av information utifrån och att det finns flera intressenter som har ett egenintresse i valet.In early 2014 introduced a new framework for how companies and economic associations must end their fiscal year. Not until the media began to report on the issue earlier this year, the debate has been launched and several organizations have made statements and simplifications. They have proven to be difficult to interpret and implement, and for some housing associations, the application may be fatal. The choice is between two sets of rules in the K-project. Depending on the choice that the Board make, the consequences of the different choices differ markedly. The purpose of the study is that the basis of condominium associations' perspective, exploring the factors that influence and how they are affected, depends on the accounting elections board does. This will be carried out by studying financial managers that provide boards with information and recommendations. The problem of the study is therefore what factors affect board election of the regulations. The study will be based on an abductive reasoning which is essential for an exploratory study. Along with theories of rational decisions, the principal- agent relationship, stakeholders and risk, we will create an understanding of how associations make decisions. To achieve this goal and get a good overall picture, we will start from qualitative research with semi-structured interviews. In order to prove the reliability of the study, we started from reliable methods that are a central part of good research. We have been consistent and impartial where we started from the same material at all interviews, to research the matter shall be correctly performed. By analyzing empirical data, we have been able to create examples of possible scenarios in the financial statements for easier linkage to theory. Results of the study found that there are several factors affecting the choice that the board does. It turned out that the Board is dependent on information from outside and that there are multiple stakeholders who have a vested interest in the election.
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Tilly, Marcus, and Axel Hellström. "Relevansen av icke likvidpåverkande poster i bostadsrättsföreningar : Enstudie av intressenternas användning av avskrivningar." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-555.
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Under år 2014 uppdagades det att bostadsrättsföreningar felaktigt tillämpade K-regelverkensavskrivningsmetoder. Praxis bland bostadsrättsföreningar var att tillämpa progressivavskrivningsmetod vilken inte var ämnad för byggnader enligt lagstiftningen.Bokföringsnämnden valde att förtydliga vilka avskrivningsmetoder som anses tillämpbara förbyggnader, följden blev att progressiv avskrivningsmetod inte längre ansågs vara tillämplig.Till följd av att metoden inte längre ansågs vara tillämpbar så planerar flertaletbostadsrättsföreningar att redovisa negativa resultat. Årsredovisningar som påverkas avförtydligandet presenteras i år (2015) vilket gör att ämnet aktuellt. Syftet med vår studie varatt undersöka relevansen av de icke likvidpåverkande posterna för bostadsrättsföreningarnasintressenter, med fokus på avskrivningar. Studiens syfte uppnås med hjälp av enfrågeställning som besvaras genom att analysera intervjuer av intressenterna och dokumentsom berör intressenternas beslut. Studiens resultat visar att icke likvidpåverkande poster tillviss del saknar relevans för intressenternas beslut. Vidare finner vi att ingen av deavskrivningsmetoder som bostadsrättsföreningar kan välja att tillämpa speglar en byggnadsvärdeminskning tillräckligt för att skapa en rättvisande bild. Studiens resultat tyder även på attvarken bostadsrättsmarknaden eller intressenterna påverkas nämnvärt av attbostadsrättsföreningarna planerar att redovisa negativa resultat. I uppsatsen diskuteras vidarekring bedömningen av bostadsrättsföreningarnas ekonomiska hållbarhet.During 2014 attention was brought to the condominium associations that had wrongfullyapplied the K-standards for depreciation methods. Progressive depreciation method hadbecome practice among condominium associations to apply progressive depreciation method,which was not intended by the legislators. Bokföringsnämnden (regulator) chose to clarifywhich depreciation methods that where applicable for properties, resulting in the dismissal ofprogressive depreciation method. As a result some condominium associations plan to reportlosses. The influence of the clarification on the condominium market is relevant today sincethe annual reports are presented during this year. The purpose of this paper was to examinethe relevance of non-cash items for the stakeholders of the condominium associations, withfocus on depreciation. The purpose was achieved by analyzing interviews with stakeholdersand documents that concern the stakeholder´s decisions. The result indicates that non-cashitems partially lack relevance for the stakeholder´s decisions. Furthermore we conclude thatnone of the depreciation methods that condominium associations can apply reflects a true andfair depreciation of the property. Additionally the result indicates that neither thecondominium market nor the stakeholders are notably affected by the losses condominiumassociations plan to present. Furthermore the paper discusses the assessment of condominiumassociation’s economic sustainability.
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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 that companies are subject to. Empirics: Empirical part consists of document review from financial statementsand interviews with eleven different district heating companies. Conclusions: The study shows that the implicating the component method requires extensive cooperation between the economic and technical function.Problem areas that is rendered are older assets as well as collaborationswith turnkeys. Most companies have divided the components based on its function.Syfte: Huvudsyfte med studien är att få förståelse för hur fjärrvärmeföretag delar in materiella anläggningstillgångar i komponenter. Delsyfte i studien är att förklara hur fjärrvärmeföretagen kvalitativt bearbetat de nya kraven på komponentredovisning och även kunna återge vilka utmaningar företagen mött vid implementeringstillfället. Metod: Denna studie baserades på kvalitativa telefonintervjuer samt granskning av företags årsredovisningar. Teori: Studien stödjer sig på institutionell teori och relevanta vetenskapliga artiklar samt lagstiftningning och normgivning. Empiri: Empiridelen består av dokumentgranskning från årsredovisningar samt intervjuer med elva olika fjärrvärmeföretag. Slutsatser: Studien visar att komponentindelningen kräver ett extensivt samarbetemellan ekonomiska och tekniska funktionen. Problemområden som nyanseras är äldre anläggningar samt samarbeten med totalentreprenad. Merparten företag har delat in komponenterna efter dess funktion.
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Miller, Karen C. "The impact of bonus depreciation on general aviation aircraft manufactured and sold in the United States /." Full text available from ProQuest UM Digital Dissertations, 2006. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1331394641&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1218742692&clientId=22256.
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Campos, Ana Paula Lucena. "Fatores que influenciam a depreciaÃÃo de veÃculos." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12975.
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nÃo hÃO trabalho tem como objetivo analisar o comportamento dos principais fatores que influenciam na depreciaÃÃo de veÃculos atravÃs da avaliaÃÃo do perfil dos automÃveis no cenÃrio atual, estimando o seu percentual de perda financeira e relacionando com as variÃveis existentes a fim de determinar as caracterÃsticas do comportamento depreciativo. A pesquisa utilizada à quantitativa e atravÃs dela busca-se aprofundar o tema abordado tornando-o mais claro e construindo questÃes importantes para a conduÃÃo da pesquisa. Deste modo, atravÃs do mÃtodo economÃtrico, foram levantados valores de veÃculos no intervalo de trÃs anos, identificadas as relaÃÃes entre as variÃveis existentes, ou seja, as caracterÃsticas dos automÃveis e identificadas os principais fatores que influenciam a depreciaÃÃo para definir o tipo veÃculo que possui maior perda. Por fim, apÃs anÃlise dos dados serÃo apresentadas as consideraÃÃes finais sobre as caracterÃsticas de comportamento depreciativo e se este obteve resultados satisfatÃrios.
The study aims to analyze the behavior of the main factors that influence the depreciation of vehicles by assessing the profile of the car in the current scenario, estimating their percentage of financial loss and linking with existing variables in order to determine the characteristics of derogatory behavior. The research used a quantitative approach and through it seeks to deepen the topic addressed making it clearer and building issues important to the conduct of research. Thus, through the econometric method, values rose vehicles within three years, we identified the relationships between variables exist, ie, the characteristics of the car and identified the main factors that influence the depreciation to define type vehicle that has a higher loss. Finally, after analyzing the data will be presented findings on the characteristics of derogatory behavior and if it achieved satisfactory results.
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Aslan, Sandra, and Jacqueline Issa. "Komponentavskrivning : Övergången till komponentmetoden för kommunala fastighetsbolag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-31451.
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Frågeställningar: Har införandet av komponentmetoden medfört skillnader i avskrivningar? Har implementeringen av komponentmetoden haft någon effekt på rörelseresultatet? Syfte: Syftet med denna studie är att undersöka och beskriva förändringar i avskrivningar efter övergången till komponentmetoden. Vidare är syftet att undersöka om det skett effekter på bolagens rörelseresultat i samband med övergången till komponentavskrivning och K3. Metod: Denna studie tillämpar en kvantitativ undersökningsmetod där en granskning av siffror från avskrivningar i bolagens årsredovisningar har skett. Det statistiska testet ”Wilcoxon signedrank test for dependent populations” har använts för att analysera data. Slutsats: Införandet av komponentavskrivning har medfört skillnader i avskrivningar på byggnader. Det har även medfört effekter på bolagens rörelseresultat där vissa av dem hade ett ökat resultat medan andra bolag hade ett minskat rörelseresultat.Questions: Has the implementation of component depreciation resultedin differences in depreciation? Has the implementation of the component method had an impacton the operating result? Purpose: The purpose of this study is to examine and describe changes in depreciations. The purpose is also to examine if there has become effectsin the financial reports operating profit in conjunction with transitioning to using component depreciation. Methodology: This study applies a quantitative research.Figures from depreciation in the companies’ annual reports have been studied. The statistical test ”Wilcoxon signed-rank test for dependent populations” has been applied to this study. Conclusion:The introduction of component depreciation has led to differences in depreciation. It hasalso resulted in effects on the operatingresultwhere some of the companies had increased profits, while others had reduced operating profits.
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Осокіна, Ю. О. "Організація обліку, аналізу і аудиту нарахування амортизації основних засобів." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76740.
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Мета роботи є дослідження та обґрунтування теоретичних і практичних питань щодо організації обліку і аудиту нарахування амортизації основних засобів, а також розробка можливих шляхів їх удосконалення.The purpose of the work is to research and substantiate theoretical and practical issues related to the organization of accounting and audit of depreciation of fixed assets, as well as to develop possible ways to improve them
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Muzulu, Joseph. "Real exchange rate depreciation and structural adjustment : the case of the manufacturing sector in Zimbabwe (1980-1991)." Thesis, University of Sussex, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336181.
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Wyckman, Oscar, and Funke Lina Eriksson. "Är progressiva avskrivningar en förutsättning för nyproduktion? : En studie av effekterna vid en övergång till raka avskrivningar för bostadsrättsföreningar." Thesis, Linköpings universitet, Nationalekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-108354.
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Bakgrund: Den senaste tiden har en debatt blossat upp i media om huruvida det är rimligt att bostadsrättsföreningar får tillämpa progressiva avskrivningar och om raka avskrivningar är ett bättre alternativ. Bokföringsnämnden beslöt under våren år 2014 att progressiva avskrivningar inte är en tillämplig avskrivningsmetod för byggnader. I media har många uttalat sig om vad detta kommer få för effekt på marknaden för bostadsrätter, men det har ännu inte utretts ur ett vetenskapligt perspektiv. Syfte: Uppsatsen syftar till att bidra med detta vetenskapliga perspektiv genom att analysera huruvida progressiva avskrivningar är en förutsättning för nyproduktion. I uppsatsen ämnas även undersöka om detta skiljer mellan olika regioner i Sverige. Metod: För att besvara de i syftet ställda problemformuleringarna har en teoretisk modell utvecklats med grundantagandet att köpare av bostadsrätter ska vara indifferenta till vilken avskrivningsmetod som används. Regler och praxis kring avskrivningar i bostadsrättsföreningar har kartlagts för att kunna ge modellen adekvat utformning. Modellens slutresultat visar hur en övergång från progressiva till raka avskrivningar påverkar lönsamheten i nyproduktion av bostadsrätter. En diskussion har förts kring rimligheten i de antaganden som gjorts i modellen och det framtagna resultatet, med utgångspunkt i mikroekonomisk teori och en generell analys av bostadsmarknaden. Slutsats: Enligt de antaganden som gjorts i denna studie och den modell som tagits fram har slutsatsen dragits att de progressiva avskrivningarna på kort sikt är en förutsättning för nyproduktion. Det finns dock ett antal omständigheter som tyder på att reaktionen i verkligheten blir något mildare än vad resultatet från modellen visar. Vidare tycks effektens storlek minska ju högre marknadspriset för bostadsrätter var innan övergången till raka avskrivningar. På lång sikt är inte progressiva avskrivningar en förutsättning för nyproduktion av bostadsrätter.Background: In Sweden, there has been a recent debate about the reasonability of the use of progressive depreciations by housing cooperatives and if straight line depreciations is a better alternative. The Swedish Accounting Standards Board decided during the spring of 2014 that progressive depreciation is not an applicable depreciation method for buildings. In media, many have discussed the effect on the market for housing cooperative shares but it has not yet been investigated with a scientific perspective. Purpose: The aim of the thesis is to contribute with this scientific perspective by analyzing if progressive depreciations is a prerequisite for production of new dwellings. The thesis is also meant to look into regional differences of this matter. Method: To answer the two problem formulations above, a theoretical model has been developed with the basic assumption that buyers of housing cooperative shares should be indifferent to which depreciation method is applied. Rules and practices of housing cooperative depreciations have been charted in order to make the model adequate. The end result of the model shows how a transition from progressive to straight line depreciation affects the profitability of production of new dwellings. With respect to microeconomic theory and a general analysis of the housing market, a discussion has been carried out about the model assumptions and the model results. Conclusions: According to the used model and its assumptions, the conclusion has been made that progressive depreciations is a short term prerequisite for production of new dwellings. Although, there are circumstances that indicate that the market reaction would be milder than what the model results show. Furthermore, the effect of the depreciation method transition seems to decrease with higher market prices for the housing cooperative shares. In the long term, progressive depreciations is not a prerequisite for production of new dwellings.
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Скорба, Олег Анатолійович, Олег Анатольевич Скорба, and Oleg Anatoliiovych Skorba. "Деякі методологічні аспекти щодо визначення сутності амортизації та зносу основних засобів." Thesis, Наука і студія, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63114.
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Дослідження теоретичних положень і практичних аспектів організації обліку основних засобів, дозволили встановити ряд нерозв’язаних проблем, які гальмують процес управління виробництвом і зменшують ефективність експлуатації основних засобів, а саме: відсутність порядку і методики обліку морального зносу в нормах амортизації, нарахування амортизації основних засобів, що знаходяться на консервації, правильність визначення оптимального амортизаційного періоду, вибір найкращого методу нарахування амортизації, облік формування джерел фінансування капітальних вкладень тощо.
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Vláčilová, Lenka. "Účetní a daňové odpisy dlouhodobého hmotného a nehmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15368.
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Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech legislation. In the area of the tax depreciation the different concept called investment pool used in the economies of other countries is stated. Finally, the intended changes in the accounting legislation and the tax legislation in the following years are mentioned.
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Simic, Misic Milica. "Crossing a threshold: using the SOLO taxonomy and exemplars to facilitate students' conceptual understanding of depreciation in introductory accounting." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13838.
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Conceptual understanding is a fundamental aim of higher education. Persistent calls for reforms to accounting education and research evidence indicate that this is not being demonstrated. The broad aim of this thesis was to investigate ways to support educators to facilitate students' conceptual understanding of accounting. Insights from five dominant higher educational theories, frameworks and models, namely, the threshold concepts framework, students’ approaches to learning theory, the constructive alignment model, a standards model of assessment and the SOLO Taxonomy, informed the design of an intervention exercise. In parallel, these insights were integrated and extended to develop a comprehensive model for facilitating conceptual understanding within the teaching and learning context. This comprehensive model provides a framework to inform future research studies and pedagogical practice and is a key contribution of the thesis. Another key contribution is a comprehensive evaluation of the efficacy of an intervention exercise to facilitate students’ conceptual understanding of a threshold concept, depreciation, in terms of theory (the comprehensive model) and practice (students’ demonstrated learning outcomes and perceptions of their demonstrated learning outcomes). The intervention exercise was embedded in the curriculum of an introductory accounting unit of study at a leading Australian university. A one-group pre-test - post-test design was used within the case study. Students’ pre-test and post-test responses were analysed using a contextualised SOLO taxonomy, while their reflective activity responses were thematically analysed. Pre-intervention, 35.0% of students demonstrated conceptual understanding of depreciation, compared with 57.4% post-intervention; a pedagogically significant finding. Students’ perceptions of their demonstrated learning outcomes indicate that their improved understanding of depreciation was because of the intervention exercise.
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Karpava, Marharyta. "Determinants of forex market movements during the European sovereign debt crisis: The role of credit rating agencies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Economics, Finance and Statistics, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18398.
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The purpose of this thesis is to identify key factors underlying exchange rate developments during the European sovereign debt crisis by examining the impact of credit rating news, published by the three leading credit rating agencies, on conditional returns and volatility of EUR/USD (direct quotation) exchange rate. Empirical results highlight the importance of interest rate differential and volatility index of options exchange in explaining EUR/USD exchange rate volatilities. Downgrade announcements by Standard & Poor’s as well as watch revisions by Fitch Ratings had a detrimental impact on the value of Euro, leading to a subsequent Euro depreciation over the period under consideration (January 2009 – April 2012).
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Telles, Samantha Valentim. "Divulgação da informação contábil sobre depreciação: o antes e o depois da adoção das IFRS." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13032014-174332/.
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Dada sua origem no code law, a Contabilidade brasileira era baseada em regras e muito influenciada pelas normas fiscais. Com a adoção das IFRS, esperava-se que essa Contabilidade se aproximasse mais da essência econômica. Contudo, é possível encontrar estudos que apontam para o fato de existirem evidências da permanência da utilização de certos aspectos da Contabilidade anterior. Ao mesmo tempo, com a adoção das normas internacionais, a depreciação acabou ganhando uma importância maior devido ao fato de que agora as empresas têm maior liberdade para definir seus valores. Dessa forma, o principal objetivo deste estudo foi analisar a evolução da apresentação, nas demonstrações financeiras anuais, das informações referentes à depreciação dos ativos imobilizados no Brasil. Para isso, por meio de Análise de Conteúdo, foram analisadas as demonstrações financeiras padronizadas das maiores companhias abertas listadas na BM&FBOVESPA, que possuíam ativos imobilizados e/ou despesas de depreciação de 2006 a 2012. A amostra final contou com 74 empresas - ou seja, 518 observações - e o período foi divido em três: antes, durante e depois da adoção das IFRS. Os resultados mostraram que o nível de utilização das taxas fiscais era, de maneira geral, muito maior antes da adoção das novas normas. Por outro lado, ainda que existisse um ambiente mais propício para utilização dessas taxas, antes da adoção algumas empresas já utilizavam outras taxas nesse período. Verificou-se que, após a adoção, passou-se a utilizar com mais frequência o método das taxas médias e que as empresas que utilizaram intervalos de taxas para alguns ativos foram sempre as mesmas. Ademais, com o passar dos anos, as taxas de depreciação quase não se alteraram em todos os grupos de ativos imobilizados analisados. Mas, após a adoção das normas internacionais e em especial para o exercício de 2010, as empresas aumentaram o nível de revisão. Contudo, em 2011 e 2012 houve uma nova queda desse nível para todos os imobilizados estudados. Algumas empresas, 2,51% da amostra estudada, não apresentaram a metodologia de cálculo antes, durante e depois da adoção das normas internacionais. Da mesma forma, as informações sobre depreciação acumulada e despesa de depreciação por classe de imobilizado não foram apresentadas por algumas empresas (14,48% e 57,92%, respectivamente), mesmo com a exigência do CPC 27. E por fim, constatou-se que, antes das IFRS, a depreciação acumulada era apresentada no cálculo do valor líquido do imobilizado; e após, passou a ser apresentada na composição do saldo do mesmo, junto à depreciação do período. Conclui-se que as Notas Explicativas sofreram mudanças consideráveis, principalmente após a adoção das IFRS, mas ainda permanecem muitos resquícios da cultura anterior, desde a utilização das taxas fiscais, passando pelo baixo nível de revisão das taxas, até a não apresentação de informações obrigatórias sobre depreciação. Dessa forma, afirma-se que muitas empresas ainda precisam se adequar completamente às novas normas no que tange depreciação, disponibilizando mais informações para os usuários, pois somente assim eles poderão utilizá-las para suas tomadas de decisão sobre investimento.Given its origins in the code law, the Brazilian Accounting was rules-based and much influenced by tax rules. With the adoption of the IFRS, it was expected that the Accounting would get closer to its economic essence. However, it is possible to find studies that point to the existence of evidences of the permanence of the use of certain aspects of the previous Accounting. At the same time, with the adoption of the international rules, depreciation has gotten a greater importance given the fact that nowadays the companies have greater freedom to define its values. Therefore, the main goal of this study was to analyze the evolution of the presentation, in the annual financial statements, of the information about the depreciation of property, plant and equipment in Brazil. To do so, it was analyzed through Content Analysis the standard financial statements of the biggest public companies listed in BM&FBOVESPA that had property, plant or equipment and/or depreciation expenses from 2006 to 2012. The final sample had 74 companies - i.e., 518 observations - and the period was divided in three: before, during and after the adoption of the IFRS. The results have shown that the tax rates levels of use were, in general, bigger before the adoption of the new rules. On the other hand, even though the environment before the adoption was more favorable to the use of these tax rates, some companies already used other rates in this period. It was verified that after the adoption, the average rates began to be used and the companies that used rates intervals to some assets were always the same ones. Thus, over the years, the depreciation rates almost did not change in all the analyzed assets groups. But, after the adoption and especially in 2010, the companies have increased this level of revision. However, in 2011 and 2012 there was a new decrease in this level to every analyzed asset. Some companies, 2.51% of the studied sample, did not present the calculation method before, during and after the adoption of the international rules. Similarly, some companies did not present the information about accumulated depreciation and depreciation expenses by class of property, plants and equipment (14.48% and 57.92%, respectively), even with the requirement of the CPC 27. Finally, before the IFRS, the accumulated depreciation was presented in the calculus of the net value of property, plants and equipment; and after, it began to be presented inside the reconciliation of the carrying amount, along with the depreciation. It is possible to conclude that the Notes have suffered considerable changes, especially after the adoption of the IFRS, but residues of the previous culture remain, since the use of tax rates, through the low level of rates revision, until the non-presentation of mandatory information. Therefore, it is possible to assert that many companies still have to completely adequate themselves to the new rules regarding to depreciation, by providing more information to the users, because only after that they will be capable of using it for their investment decision making.
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Spence, Cecilia. "The regulation of energy utilities based on depreciated optimised replacement cost (DORC), valuation of assets." Department of Accounting and Finance - Faculty of Commerce, 2004. http://ro.uow.edu.au/theses/216.
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This study was prompted by the 1988 introduction by the Commonwealth Government, and later on by both Federal and State regulators, of a philosophy of wanting to achieve a target rate of return within the public sector to emulate private sector efficiency. At the core of the reforms was the adoption of replacement values for assets. This resulted in inflated prices to the users of public services and regulated monopoly assets such as energy utilities, while asset owners enjoyed windfall gains. In developing a form of regulation for natural monopolies the regulators initially looked to Accounting. However Finance Economics provided a structure called the Building Block approach to regulation that had at its center the notion of Depreciated Optimised Replacement Cost (DORC). Capture by Finance Economics, has meant that regulation has developed under the rules of Net Present Value based on the DORC value for assets. Net Present Value calculations are based on the timing and amounts of future cash transactions. This is the meat of regulation. The regulators have addressed the problem of circularity by developing a notion of Optimised Replacement Cost (ORC), and calling on the notion of Tobins Q to transform ORC to ORC used, or DORC. Deprival Value has been endorsed as a valuation principle by the Council Of Australian Governments; however Deprival Value conflicts with DORC in the valuation of sunk assets. This research has critically examined the regulators use of DORC and its inherent circularity and finds that DORC is a flawed concept. It is argued that actual or previously agreed values for assets would produce a better regulatory outcome and fairer prices for consumers. The International Financial Reporting Standards contain in their 2003 Framework notions of Fair Value and Capital Maintenance that address the aims of the regulators and are compatible with Deprival Value. Audited financial reports based on the regulators approved asset valuations and prepared in accordance with International Standards would provide cohesion between regulatory decisions and the financial results of natural monopoly companies.
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Боронос, Вікторія Георгіївна, Виктория Георгиевна Боронос, Viktoriia Heorhiivna Boronos, and Т. І. Дмитренко. "Нарахування амортизації основних засобів." Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/15563.
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Andresová, Marie. "Dopad daňové reformy 2008 na pořizování investic." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15652.
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