Essays about: "IAS 40 investment property"

Showing result 6 - 10 of 14 essays containing the words IAS 40 investment property.

1. 6. Decision usefulness of fair value accounting for investment property: The impact of IFRS adoption on analyst forecast error and dispersion

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Johan Janson; André Smedeby Berg; [2012]
   Keywords : IFRS and IAS 40; fair value; real estate; analysts forecast accuracy; forecast error and dispersion;

   Abstract : The aim of this thesis is to study the impact of the 2005 IFRS/IAS 40 adoption on financial analyst forecast accuracy and dispersion in predicting earnings for Swedish listed real estate companies. A panel data regression with fixed effects and a paired two sample t-test are used to analyze the data. READ MORE

3. 7. En studie om svenska börsnoterade fastighetsbolag : hur väl lämnas upplysningar om förvaltningsfastigheters värdering och varför kan detta skilja sig åt?

   University essay from SLU/Dept. of Economics

   Author : Erik Englund; Emilio Eriksson Cordeschi; [2011]
   Keywords : IAS 40; fastighetsbolag; förvaltningsfastigheter; agentteori; årsredovisning;

   Abstract : Property companies’ results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. READ MORE

4. 8. Swedish and Swiss Implementation of IAS 40:: Does Culture Matter?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Emma Nilsson; Moa Svensson; [2009]
   Keywords : IAS 40; culture; risk premium; decision usefulness; fair value;

   Abstract : When fair value accounting was introduced in 2005 it was, and still is, controversial, and accused leaving greater room for subjectivity in the valuation. The aim of this paper is to investigate if culture, via a greater or lesser extent of emphasis on conservatism on the accounting value level, is to influence accounting practice in the fair value valuation when marking-to-model investment property according to IAS 40. READ MORE

5. 9. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

   University essay from IHH, Redovisning och finansiering

   Author : Robert Aronsson; Martin Högberg; [2009]
   Keywords : IAS 40; investment properties; accounting; harmonization;

   Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

6. 10. Representation Faithfulness of Investment Property in Real Estate Companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Fredric Liljestrand; Joakim Dal; Kristoffer Sandman; [2009]
   Keywords : fair value; real estate; IAS 40; faithful representation; earnings management;

   Abstract : The purpose of this Master Thesis is to investigate the representation faithfulness of reported investment property in Swedish real estate companies. Faithful representation is evaluated through comparing valuation estimates and realized selling prices on Swedish data from 2005-2008. READ MORE