Essays about: "Andrea Pichlo"

Found 1 essay containing the words Andrea Pichlo.

  1. 1. 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