Essays about: "fair value ias ifrs"

Showing result 1 - 5 of 25 essays containing the words fair value ias ifrs.

1. 1. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets

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

   Author : Kerstin Iremark; Diana Yanesová; [2021]
   Keywords : fair value accounting; information asymmetry; liquidity; IFRS 13; Nordic real estate market;

   Abstract : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. READ MORE

3. 2. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

   University essay from Göteborgs universitet/Graduate School

   Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
   Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

   Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

4. 3. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

   Author : Oscar Lundqvist; [2019]
   Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

   Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE

5. 4. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study

   University essay from KTH/Fastigheter och byggande

   Author : Oskar Wigsén; [2016]
   Keywords : Earnings management; fair value method; IAS 40; investment property; Earnings management; fair value-metoden; IAS 40; förvaltningsfastigheter;

   Abstract : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. READ MORE

6. 5. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

   University essay from Umeå universitet/Företagsekonomi

   Author : Evelin Hinestroza; Gustaf Pettersson Norin; [2016]
   Keywords : fair value; disclosure requirements; IFRS 13; IAS 40; investment property; investors; auditors.;

   Abstract : The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. READ MORE