Essays about: "IAS 40 investment property"
Showing result 1 - 5 of 14 essays containing the words IAS 40 investment property.
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1. “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 SchoolAbstract : 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
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2. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
University essay from KTH/Fastigheter och byggandeAbstract : 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
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3. Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13
University essay from Umeå universitet/FöretagsekonomiAbstract : 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
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4. The Reliability of Fair Value in Investment Property. a study on Swedish real estate companies
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and discussion: Since 2005 all listed companies in Europe have to present their financial reports according to the International Financial Reporting Standards regulation. For listed real estate companies the new regulations led to the adoption of IAS 40, which consequently caused a shift from the cost method to the fair value method. READ MORE
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5. Managing the fair value of investment property : Empirical evidence of earnings management in Swedish Real Estate
University essay from Företagsekonomiska institutionenAbstract : This study poses two questions relating to earnings management with the intent to mislead the market for the firms equity and debt. A multiple regression model is used to test two hypoteses through 7 hypothesized determinants of discretionary accruals and 3 control variables. READ MORE