Essays about: "Fair value accounting"

Showing result 11 - 15 of 69 essays containing the words Fair value accounting.

  1. 11. Accounting in Football : A Study on the Human resource accounting of football players in Allsvenskan

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Saba Akhlaque; Elie Flouti; [2017]
    Keywords : Human resource accounting; Financial Reporting; Intangible Assets; IAS 38; UEFA; Football.;

    Abstract : Human resource accounting has grown in importance over the past few years as organizations that heavily rely on their labour force and their skills seek to account for them as assets to reflect their output. Football clubs fall into that category as players are vital for the success of the team. READ MORE

  3. 12. CEO Hubris and Its Impacts on Fair Value Accounting of Securitization

    University essay from Göteborgs universitet/Graduate School

    Author : Christopher Bretzlauf; Tommy Larsson; [2016-09-15]
    Keywords : Securitization; hubris; CEO profile; fair value accounting; textual analysis;

    Abstract : The purpose of this paper is to examine how fair value accounting of securitization is influenced by an underlying personality trait. In this case, the underlying personality trait in focus is hubris. READ MORE

  4. 13. 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

  5. 14. Is there a casual link between disclosure for fair value assets and information asymmetry?

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Elon Ezdri; [2016]
    Keywords : IFRS 13; fair value; information asymmetry; disclosure;

    Abstract : Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). READ MORE

  6. 15. 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