Essays about: "Fair Value Investment real estate"

Showing result 6 - 10 of 20 essays containing the words Fair Value Investment real estate.

  1. 6. The Reliability of Fair Value in Investment Property. a study on Swedish real estate companies

    University essay from Göteborgs universitet/Graduate School

    Author : Jana Simunovic; Johan Wennergren; [2015-07-07]
    Keywords : Investment property; IAS 40; Fair Value; Reliability;

    Abstract : Background and discussion: Since 2005 all listed companies in Europe have to present their financial reports according to the International Financial Reporting Standards regulation. For listed real estate companies the new regulations led to the adoption of IAS 40, which consequently caused a shift from the cost method to the fair value method. READ MORE

  3. 7. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    University essay from Umeå universitet/Företagsekonomi

    Author : Camila Carneiro Holanda; Lisa Magnusson; [2015]
    Keywords : Fair value; real estate; disclosures; quality; IAS 40; IFRS 13; compliance; investment properties; Europe;

    Abstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE

  4. 8. Köpares syn vid förvärv av lantbruksfastighet i Dalarnas och Gävleborgs län

    University essay from SLU/School for Forest Management

    Author : Thomas Persson; [2014]
    Keywords : ickemonetärt värde; värdering; fastighetsköp;

    Abstract : Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. READ MORE

  5. 9. The use of fair value and its potential effects on dividends

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Johan Rybäck; Henrik Alwén; [2013]
    Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

    Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

  6. 10. Managing the fair value of investment property : Empirical evidence of earnings management in Swedish Real Estate

    University essay from Företagsekonomiska institutionen

    Author : Tomas Neumüller; [2013]
    Keywords : Abnormal accruals; Asymmetric information; Earnings management; Fair value; Real estate; IAS 40; Quantitative research;

    Abstract : This study poses two questions relating to earnings management with the intent to mislead the market for the firms equity and debt. A multiple regression model is used to test two hypoteses through 7 hypothesized determinants of discretionary accruals and 3 control variables. READ MORE