Essays about: "Fair Value Measurements"

Showing result 1 - 5 of 9 essays containing the words Fair Value Measurements.

1. 1. Precisions- och tidsstudie av höjdmätare på stående skog

   University essay from SLU/School for Forest Management

   Author : Gustav Georgsson; Jesper Ottosson; [2022]
   Keywords : höjdmätare; skogsuppskattning; precision;

   Abstract : Skogsmästarstudenter på SLU har i sitt examensarbete studerat och jämfört precisionen samt tidsåtgången mellan tre olika höjdmätare. Ett träds höjd används vid flera olika sammanhang, exempelvis används trädets höjd som en komponent vid beräkning av trädets biomassa. READ MORE

3. 2. Visibility in Smoke With Different Extinction Coefficients

   University essay from Lunds universitet/Avdelningen för Brandteknik

   Author : Lea Elhokayem; [2022]
   Keywords : Visibility; smoke; exit sign; extinction coefficient; visibility constant; evacuation; Technology and Engineering;

   Abstract : Visibility in smoke has since the 1970s gained some attention, mostly after Tadahisa Jin ran the experiments which helped him develop todays widely used visibility equation. By showing that visibility can be assumed to be inversely proportional to the extinction coefficient by a visibility constant (equal to 8 for light emitting sign and 3 for light reflecting), Jin opened up new doors for researchers who were testing out his theory by going around experimenting in different ways and also by showing that there is way for more research to be done. READ MORE

4. 3. Residual value risk in car leasing - A case study on residual value measurements

   University essay from Göteborgs universitet/Graduate School

   Author : Anton Karlsson; William Regnstrand; [2021-06-24]
   Keywords : Residual value risk; Car leasing; Fair value measurement; Automotive industry; Operational perspective;

   Abstract : Background & Purpose: The lessor's risk of guaranteeing a residual value for a car has grown as leasing has emerged as a popular financing alternative. As there is no active market for such values, it is a matter of estimating a residual value with high measurement uncertainty. READ MORE

5. 4. Auditing Complex Fair Value Measurements : The Battle of Interpretations

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Emil Otterskog; Ted Wanning; [2020]
   Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

   Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. 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