Essays about: "IAS 41"

Showing result 1 - 5 of 6 essays containing the words IAS 41.

1. 1. Värdering av bolagsmark : Företag och värderares syn på olika värderingsmetoder

   University essay from SLU/Dept. of Forest Economics

   Author : Adam Hurtig; Jacob Åkersten; [2021]
   Keywords : avkastningsmetoden; biologiska tillgångar; bokfört värde; bolag; företag; IAS 16; IAS 41; ortsprismetoden; skog; skogsvärdering; verkligt värde; värderingsmetoder; biological assets; company forest; fair value; market statistic; present value method; the sales comparison approach; valuation;

   Abstract : Varje år redovisar skogsbolagen sina tillgångar i sin årsredovisning. Tidigare har företagen använt sig av bokfört värde men i och med att flera stora skogsaffärer har genomförts på marknaden har många skogsbolag gått över till att redovisa sina skogligatillgångar till verkligt värde (marknadsvärdet). READ MORE

3. 2. The Valuation of Forest before and after the Financial Crisis in 2008: A descriptive study of forest valuation under IAS 41

   University essay from Göteborgs universitet/Graduate School

   Author : Ahmad Abdulrahim; David Sandberg; [2016-09-15]
   Keywords : IAS 41; Forest; Biological asset; Fair Value Measurement; Financial Crisis;

   Abstract : Following the financial crisis in 2008, many studies suggested that the use of fair value measurement contributed to the crisis. Further they showed how the value relevance of level 3 inputs especially was affected by the increased doubt in fair value measurement. The crisis also involved large reductions in interest rates. READ MORE

4. 3. The valuation of standing trees under IAS 41 - An analysis of accounting practices before and after the amendment in 2009

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Andrea Pichlo; Janika Bierfreund; [2012]
   Keywords : IAS 41; Additional biological transformation; Immature trees; Fair value; Compliance;

   Abstract : The present study examines the valuation methods 30 forest-owning companies use to determine the fair value of their standing forests under International Accounting Standard 41 'Agriculture'. Comparison with regards to the assumptions made in applying fair value is conducted over time for the reporting periods 2005 to 2009 and among companies. READ MORE

5. 4. IAS 41 - A step closer to accounting harmony?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : John Johansson; Thomas Bern; [2010]
   Keywords : IAS 41; Biological Assets; International harmonization; Measurement of harmonization;

   Abstract : When IAS 41 was implemented the companies affected now had several measurement methods to choose from when valuing their biological assets. This paper examines to what extent these different measurement methods are used by forest owning companies. READ MORE

6. 5. The Value Relevance of Fair Value Accounting to Market Returns

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Per Lagneby; Therese Norling; [2009]
   Keywords : IFRS; Fair Value; Value Relevance; Forestry Industry; Real Estate Industry;

   Abstract : This thesis strives to investigate the value relevance of fair value accounting stipulated by the IFRS standards IAS 40 and IAS 41. This is done by using earnings level and change in earnings level as explanatory variables for share returns in the Swedish and Finnish Forestry and Real Estate industries. READ MORE