Uppsatser om fair value accounting
31 uppsatser · sida 1 av 3
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
Magisteruppsats · Södertörns högskola
… alternatives. Investment properties can either be measured according to the Fair value model or the Cost model. By applying the Fair value model, enterprises get the opportunity to allow internal or external valuers to implement the valuation. Furthermore they can also choose if …
En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
Masteruppsats · Örebro universitet
… a consequence investment property’s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don’t …
Teoretisk definition med en tillämpning på svenska bankers redovisning
D-uppsats · Handelshögskolan i Stockholm
… at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as …
Annons
C-uppsats · Handelshögskolan i Stockholm
This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in …
En studie av tillämpningen av "verkliga värden"
D-uppsats · Handelshögskolan i Stockholm
A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the …
implementation of IAS 40 in quoted real estate companies on the Stockholm stock exchange, and effect on the company key ratios
Kandidatuppsats · Södertörns högskola
… real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at …
Nivåer av verklighet: - En fallstudie på svensk storbanks tillämpning av IFRS 7 och IAS 39, med avseende på fördelningen av finansiella tillgångar i level 1 och level 2
C-uppsats · Handelshögskolan i Stockholm
This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost …
Magisteruppsats · Södertörns högskola
… The authors question how such an unclear rule would ever show true and fair view and comparability between companies. Further examination of IFRS 3 will be needed. A reliable comparison between companies is required.
Sambandslöst och värdelöst?
Kandidatuppsats · Uppsala universitet
… can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This …
Kandidatuppsats · Chalmers tekniska högskola
… between changes in a property or its surroundings, and a changed property value is investigated. This information will benefit SWECO in procurement situations, as it makes it easier to explain to the client that the service in question can lead to increased property value. Based …
En kvantitativ studie av hur goodwillpostens storlek pa?verkar företags förma?ga att ge avkastning till aktiea?garna
Kandidatuppsats · Uppsala universitet
… point of view, isn’t any need for concern regarding the standards about accounting for goodwill as stated by IFRS.
C-uppsats · Handelshögskolan i Stockholm
… the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this …
och dess påverkan på borgenärsskyddet
Kandidatuppsats · Södertörns högskola
Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protection Course: Bachelor theses in business accounting, 10 Swedish credits Author: Sam Espeland Advisor: Ogi Chun Key words: IAS 16, 39, 40, fair value …
Åtta ungdomars möte med och skapande av interaktiv konst
Magisteruppsats · Konstfack
… is to investigate potential effects of valuation of investment property at fair market value for real estate companies at times when market price decreases and to investigate what an acceptable difference for the valuation could be. To fulfil this purpose the authors have chosen …
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
Examensarbete, avancerad nivå · Uppsala universitet
… is to investigate potential effects of valuation of investment property at fair market value for real estate companies at times when market price decreases and to investigate what an acceptable difference for the valuation could be. To fulfil this purpose the authors have chosen …
