Essays about: "IAS 40 investment property"

Showing result 11 - 14 of 14 essays containing the words IAS 40 investment property.

1. 11. Fastighetsbolags användning av verkligt värde : En studie i företags uppfattning om värdering av förvaltningsfastigheter till verkligt värde

   University essay from Institutionen för ekonomisk och industriell utveckling

   Author : Amelie Dunder; Emma Zander; [2008]
   Keywords : Investments properties; IAS 40; Fair value; Stakeholder theory; Förvaltningsfastigheter; IAS 40; verkligt värde; orealiserade värdeförändringar; agentteorin;

   Abstract : Bakgrund och problem: Det pågår en diskussion om införandet av värdering av förvaltningsfastigheter till verkligt värde. Diskussionen grundar sig främst i att fastighetsbolagens resultat påverkas av orealiserade värdeförändringar genom att dessa inkluderas i rörelseresultatet. READ MORE

3. 12. Disclosure Requirements related to Investment Property

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Peter Aronsson; Anders Sjöström; [2007-11-13T09:59:51Z]
   Keywords : ;

   Abstract : Background and problem: The IFRS/IAS standards resulted in changes of required information from quoted companies. The standard IAS 40 implicated a possibility of valuing investment property at fair value, which has contributed to new disclosure requirements connected to the fair value model. READ MORE

4. 13. Appraising Investment Property at Fair Value : Practice in Listed Swedish Property Companies

   University essay from Fakulteten för ekonomi, kommunikation och IT

   Author : Kristina Andreasson; Benitha Pettersson; Caroline Canell; [2007]
   Keywords : IAS; IAS 40; Appraising; Investment Properties;

   Abstract : On January 1, 2005 a new accounting standard became the valid standard for all listed companies within the EU and among them the property companies. This means that the real estate business now appraise their property holdings at fair value, using the IAS 40 – Investment Property standard. READ MORE

5. 14. Are listed property companies in Sweden ready for fair value accounting?  

   University essay from KTH/Bygg- och fastighetsekonomi

   Author : Henry Muyingo; [2002]
   Keywords : IAS 40; IFRS; Accounting Standards; Fair Value; Sweden;

   Abstract : The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies will measure the fair value of their property. READ MORE