Essays about: "IFRS and IAS 40"
Showing result 1 - 5 of 15 essays containing the words IFRS and IAS 40.
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1. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategiAbstract : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. READ MORE
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2. “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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3. Is operating performance driving stock performance? - A study on Swedish listed real estate companies
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE
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4. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?
University essay from Göteborgs universitet/Graduate SchoolAbstract : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. READ MORE
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5. 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