Uppsatser om fair value
96 uppsatser · sida 1 av 7
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 …
Examensarbete · SLU
… to get access to the international market. As a result of this, the Fair Trade movement has been developed and has now formed a trading partnership between the producer and the consumer. This study analyses if the Fair Trade movement can be a way for the workers in developing …
Annons
Hur verkligt är det egentligen?
Magisteruppsats · Linnéuniversitetet
… and David Johansson Tutor: Petter Boye Examiner: Karin Jonnergård Title: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent …
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 …
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 …
Magisteruppsats · Lunds universitet
… var att undersöka och analysera de redovisningsansvarigas åsikter angående fair-value redovisning av finansiella instrument och de principiella förändringar som detta innebär. Studien baseras på en teoretisk diskussion med hjälp av utvald litteratur och artiklar från olika …
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 …
C-uppsats · Handelshögskolan i Stockholm
This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing …
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 …
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 …
Kandidatuppsats · Södertörns högskola
… In business acquisitions, it is essential that there is a correct and fair valuation of the trademark as possible. According to experts in brand valuation, various models of trademark valuation result in different values for the same trademark. How can it be ensured that the …
En studie av tillämpningen av IAS 40
D-uppsats · Handelshögskolan i Stockholm
… The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon …
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 …
