Essays about: "IFRS fair value"

Showing result 1 - 5 of 42 essays containing the words IFRS fair value.

1. 1. Procyclical effects of fair value accounting : A study of Nordic investment property companies

   University essay from Högskolan Väst/Avd för företagsekonomi

   Author : Jonas Andersson; Frank van Dorsselaer; [2021]
   Keywords : Fair value accounting; IFRS; investment property; dividends; NAV deviation;

   Abstract : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. READ MORE

3. 2. 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 strategi

   Author : Kerstin Iremark; Diana Yanesová; [2021]
   Keywords : fair value accounting; information asymmetry; liquidity; IFRS 13; Nordic real estate market;

   Abstract : 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

4. 3. “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 School

   Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
   Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

   Abstract : 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

5. 4. Value relevance of fair value estimates - The impact of ownership structures and increased disclosures

   University essay from Göteborgs universitet/Graduate School

   Author : Sebastian Engsevi; Oscar Robért; [2019-08-08]
   Keywords : Fair value hierarchy; value relevance; ownership structure; ownership concentration; institutional ownership; accounting disclosures;

   Abstract : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

6. 5. Classification of Financial Instruments

   University essay from KTH/Matematisk statistik

   Author : Andreas Lindberg; [2019]
   Keywords : IFRS; Financial instruments; Classification; Fair value; Fair value hierarchy; Autocall; Swap; European option; Asian option; Implied volatility; Correlation; Market activity; Interest rates;

   Abstract : In this thesis a general framework and accompanying guidelines for how to classify financial instruments within the fair value hierarchy (included within IFRS 13) is presented. IFRS 13 introduces a broad and loosely defined regulation of how to classify a financial instrument which leaves room for misinterpretation and uncertainties. READ MORE