Essays about: "IAS Fair Value Option"

Found 3 essays containing the words IAS Fair Value Option.

  1. 1. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

    University essay from Institutionen för ekonomi

    Author : Stephanie Schneider; [2008]
    Keywords : IAS 39; Fair Value Accounting; Fair Value Option;

    Abstract : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. READ MORE

  3. 2. Swedbank's implementation process of IFRS

    University essay from IHH, Företagsekonomi

    Author : Jenny Olsson; Veronica Karlsson; Maria Muravskaya; [2007]
    Keywords : IAS 39; IFRS; IAS; Fair Value Option; Implementation process; Swedbank;

    Abstract : Sammanfattning Bakgrund: En ökad handel över nationsgränserna har skapat en efterfrågan på ett internationellt redovisningsspråk. IASB har därför skapat ett set med högkvalitativa internationella redovisningsstandarder. READ MORE

  4. 3. Valmöjligheter inom IAS 40 : Vad påverkar och hur motiverar svenska fastighetsbolag besluten?

    University essay from IHH, Företagsekonomi

    Author : Erik Johansson; Henrik Johansson; [2005]
    Keywords : Accounting; Investment properties; Redovisning; Förvaltningsfastigheter; IAS 40; Beslutsfattande;

    Abstract : Background – From the 1st of January 2005 should companies, within the EU, listed on a stock market implement International Accounting Standards, IAS. This means among other things that assets can be valued with the fair value model which was not an option before according to Swedish regulations. READ MORE