Finansiering av investeringar i immateriella tillgångar - DiVA

Innehållsförteckning
3.4 Risker ..................................................................................................................... 17
3.4.1 Återbetalningsförmåga .................................................................................... 18
3.4.2 Säkerheter ....................................................................................................... 18
3.5 Redovisningens roll i kreditbedömning ................................................................... 19
3.5.1 Redovisningens kvalitativa egenskaper ............................................................ 20
3.5.2 Redovisningen av immateriella tillgångar enligt IAS 38 och RR 15.................. 21
Sammanfattning ................................................................................................................ 23
4 Empiri ......................................................................................................................... 25
4.1 Eskilstuna Rekarne Sparbank ................................................................................. 25
4.2 Kreditbedömning .................................................................................................... 25
4.3 Risker ..................................................................................................................... 26
4.3.1 Återbetalningsförmåga .................................................................................... 26
4.3.2 Säkerheter ....................................................................................................... 27
4.3.3 Ränta............................................................................................................... 28
4.3.4 Uteblivna amorteringar ................................................................................... 29
4.4 Konsultfirmor ......................................................................................................... 29
4.4.1 T. Norberg AB ................................................................................................. 30
4.4.2 Softwear Design Sweden AB ............................................................................ 31
4.4.3 Admitech AB.................................................................................................... 31
4.4.4 Arosys Datakonsult AB .................................................................................... 32
4.4.5 Newcon Data AB ............................................................................................. 33
5 Analys .......................................................................................................................... 34
5.1 Kreditbedömning .................................................................................................... 34
5.2 Risker ..................................................................................................................... 35
5.2.1 Återbetalningsförmåga .................................................................................... 35
5.2.2 Säkerheter ....................................................................................................... 35
5.3 Immateriella tillgångar ........................................................................................... 36