Uppsatser om real estate accounting
22 uppsatser · sida 1 av 2
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
Magisteruppsats · Södertörns högskola
Abstract Title: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting. -A study of the Swedish real estate companies listed and non - listed on the stock market, after 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
Background: Within 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 …
En studie av svenska fastighetsbolag
D-uppsats · Handelshögskolan i Stockholm
The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly …
-En studie om bakgrunden till införandet och om syftet uppnåtts och hålls än idag?
Kandidatuppsats · KTH
The great debate topic in media and among real estate agents in spring 2011 was specially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more …
Magisteruppsats · Högskolan i Gävle
The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the …
Kandidatuppsats · Chalmers tekniska högskola
… eller åtgärd och fastighetsvärde är mycket svårt eller skulle ta lång tid att realisera. En av slutsatserna som kan dras, efter intervjuer med branschen, är att ett fastighetsvärde påverkas bara om en förändring i omgivningen är av betydande karaktär. I ett sådant fall påverkas …
-en studie om hur banker kontrollerar informationen från fastighetsbolagen
Magisteruppsats · Örebro universitet
… harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability …
C-uppsats · Handelshögskolan i Stockholm
… 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 accordance …
Sammansättningen av fastighetsportföljen och benägenheten till earnings management för svenska börsnoterade fastighetsföretag
Examensarbete, avancerad nivå · Umeå universitet
… Vidare har vi skattat två kategorier av EM, accruals management (AM) och real activities manipulation (RAM). Vi har sedan skattat fastighetsportföljens inverkan på benägenheten till EM. Resultat/analys: Skattningarna av AM och RAM är i likhet med tidigare studier. Vidare …
Verkligt värde -vs- Anskaffningsvärde
Kandidatuppsats · Södertörns högskola
… the focus is layed on the standard IAS 40, who manages how the administration real estates is presented in the companies? management accounting. The purpose with this article is to find out why different companies choose to value their real estates to real value respectively to …
A study of the consequences on annual reports due application of IAS40
Kandidatuppsats · Södertörns högskola
… of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this …
Åtta ungdomars möte med och skapande av interaktiv konst
Magisteruppsats · Konstfack
… 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 a qualitative …
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
Examensarbete, avancerad nivå · Uppsala universitet
… 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 a qualitative …
En uppföljning inom palliativ vård
Magisteruppsats
… 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 a qualitative …
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
Kandidatuppsats · Örebro universitet
… 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 a qualitative …
