Essays about: "fair value audit thesis"

Found 5 essays containing the words fair value audit thesis.

  1. 1. Valuation of Securities on Inactive Markets

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Spyros Chrysanthakis; Nancy Morthala; Tatjana Zamani; [2013]
    Keywords : Valuation; inactive markets; inactively traded securities; illiquid markets; fair value;

    Abstract : Background: The main topic of the master thesis is Valuation of Securities on Inactive Markets. Securities quoted on inactive market have been investigated to present how their fair value can be efficiently measured. READ MORE

  3. 2. Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms

    University essay from Handelshögskolan vid Umeå universitet (USBE)

    Author : Kemal Ahmed; [2013]
    Keywords : Fair Value Measurement and Disclosures; Management Bias; Verification; Reliability; and Phases of Auditing.;

    Abstract : Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. READ MORE

  4. 3. The fall of HQ Bank AB - from an accounting perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jessica Broström; Per-Johan Franck; [2012-06-11]
    Keywords : HQ; active market; observable market data; fair value accounting.;

    Abstract : Background and problem: In August 2010, HQ Bank’s license was revoked by the SFSA (sw. Finansinspektionen). One of the reasons for the SFSA to revoke the license was HQ Bank’s valuation of the financial instruments. Mr. READ MORE

  5. 4. Mark-to-Model - An Explanation of the Choice and Relative Use

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mikael Svensson; Alexander Wingren; [2012]
    Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

    Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE

  6. 5. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE