Essays about: "IAS 41"
Showing result 1 - 5 of 6 essays containing the words IAS 41.
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1. Värdering av bolagsmark : Företag och värderares syn på olika värderingsmetoder
University essay from SLU/Dept. of Forest EconomicsAbstract : Varje år redovisar skogsbolagen sina tillgångar i sin årsredovisning. Tidigare har företagen använt sig av bokfört värde men i och med att flera stora skogsaffärer har genomförts på marknaden har många skogsbolag gått över till att redovisa sina skogligatillgångar till verkligt värde (marknadsvärdet). READ MORE
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2. The Valuation of Forest before and after the Financial Crisis in 2008: A descriptive study of forest valuation under IAS 41
University essay from Göteborgs universitet/Graduate SchoolAbstract : Following the financial crisis in 2008, many studies suggested that the use of fair value measurement contributed to the crisis. Further they showed how the value relevance of level 3 inputs especially was affected by the increased doubt in fair value measurement. The crisis also involved large reductions in interest rates. READ MORE
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3. The valuation of standing trees under IAS 41 - An analysis of accounting practices before and after the amendment in 2009
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The present study examines the valuation methods 30 forest-owning companies use to determine the fair value of their standing forests under International Accounting Standard 41 'Agriculture'. Comparison with regards to the assumptions made in applying fair value is conducted over time for the reporting periods 2005 to 2009 and among companies. READ MORE
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4. IAS 41 - A step closer to accounting harmony?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : When IAS 41 was implemented the companies affected now had several measurement methods to choose from when valuing their biological assets. This paper examines to what extent these different measurement methods are used by forest owning companies. READ MORE
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5. The Value Relevance of Fair Value Accounting to Market Returns
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis strives to investigate the value relevance of fair value accounting stipulated by the IFRS standards IAS 40 and IAS 41. This is done by using earnings level and change in earnings level as explanatory variables for share returns in the Swedish and Finnish Forestry and Real Estate industries. READ MORE