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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Hiltunen, Jarno", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2015-05-26T18:25:18Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2015-05-26T18:25:18Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2015", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/46076", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Standardi IAS 36 s\u00e4\u00e4ntelee omaisuuserien arvonalentumista. Siin\u00e4 m\u00e4\u00e4ritellyss\u00e4 arvonalentumistestiss\u00e4 yritys testaa omaisuuser\u00e4ns\u00e4 kerrytett\u00e4viss\u00e4 olevan raham\u00e4\u00e4r\u00e4n. Jos t\u00e4m\u00e4 m\u00e4\u00e4r\u00e4 on alhaisempi kuin kirjanpitoarvo, niin erotus kirjataan tuloslaskelmaan kuluksi. Standardia sovelletaan my\u00f6s liikearvoon, joka poistettiin ennen tasapoistoilla.\n\nArvonalentumismenettelyn problematiikka johtuu testiin liittyv\u00e4st\u00e4 harkinnanvaraisuudesta, sill\u00e4 raham\u00e4\u00e4r\u00e4 arvioidaan perustuen rahavirtaennusteisiin sek\u00e4 korkokanta-oletukseen. Yrityksill\u00e4 on intressi n\u00e4ytt\u00e4\u00e4 mahdollisimman hyv\u00e4\u00e4 tulosta ja v\u00e4ltt\u00e4\u00e4 kulukirjauksia. Aiemmista tutkimuksista l\u00f6ytyy viitteit\u00e4 johdon tietoisesta tuottojen hallinnasta. Lis\u00e4ksi siirtym\u00e4 IFRS-liikearvoon on kasvattanut yritysten taseita Euroopassa.\n\nT\u00e4ss\u00e4 tutkimuksessa keskityttiin tilintarkastajan rooliin asiassa. Tilintarkastaja toimii viime k\u00e4dess\u00e4 omistajien lukuun johdon antamien tietojen varmentajana. Tutkimuksessa tutkittiin liikearvon tilintarkastusprosessia, sen haasteita ja tilintarkastajien mielipiteit\u00e4 teemaan liittyen. Tutkimuksen p\u00e4\u00e4l\u00e4htein\u00e4 toimivat tieteelliset artikkelit, IFRS-standardit ja tilintarkastuskirjat. Empiirinen aineisto ker\u00e4ttiin kahden KHT-tilintarkastajan teemahaastatteluilla.\n\nTutkimus osoitti, ett\u00e4 liikearvon tilintarkastukseen liittyy joitakin erityisi\u00e4 haasteita. Ne voivat liitty\u00e4 joko asiakasyritykseen tai tiettyihin arvonm\u00e4\u00e4rityksen komponentteihin. Tilintarkastajat pit\u00e4v\u00e4t varsinkin p\u00f6rssiyritysten liikearvon dokumentointia laadukkaana, eiv\u00e4tk\u00e4 manipulaatiomahdollisuuksista huolimatta n\u00e4e asiassa suuria ongelmia. Sek\u00e4 arvonalentumistestauksessa ett\u00e4 tasapoistomenetelm\u00e4ss\u00e4 on puolensa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Jarno Hiltunen (jaeehilt) on 2015-05-26 18:25:17.696452. Form: Kandidaatintutkielma -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/kandin-tutkielma-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2015-05-26T18:25:18Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201505262049.pdf: 458799 bytes, checksum: f78d3ee586746291b100f82e4db1fa93 (MD5)\nlicense.html: 4862 bytes, checksum: 7e076f01b081b85f81019da43fd4a7ac (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2015-05-26T18:25:18Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201505262049.pdf: 458799 bytes, checksum: f78d3ee586746291b100f82e4db1fa93 (MD5)\nlicense.html: 4862 bytes, checksum: 7e076f01b081b85f81019da43fd4a7ac (MD5)\n Previous issue date: 2015", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "47", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "arvonalentuminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IAS 36", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "IFRS", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "liikearvo", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tilintarkastus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IAS 36 -standardin mukaisesti arvostettavan liikearvon tilintarkastus ja sen haasteet tilintarkastajan n\u00e4k\u00f6kulmasta", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201505262049", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.dcmitype", "value": "Text", "language": "en", "element": "type", "qualifier": "dcmitype", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatintutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2015-05-26T18:25:18Z", "language": null, "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_7a1f", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "bachelorThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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