Essays about: "True and Fair view"

Showing result 1 - 5 of 14 essays containing the words True and Fair view.

  1. 1. IFRS 15: A critical evaluation of the newly issued revenue recognitions standard’s ability to reflect economic reality

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Albin Wärnlund; Tobias Klein; [2020]
    Keywords : Revenue recognition; IFRS 15; Economic reality; Economic substance over legal form; True and Fair view; Business and Economics;

    Abstract : Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop in the developed framework. READ MORE

  3. 2. Allmännyttiga fastighetsbolags tillämpning av komponentredovisning : med fokus på rutiner och problem

    University essay from SLU/Dept. of Economics

    Author : Matilda Ericson; Alexandra Steinvall; [2016]
    Keywords : K3; komponentmetoden; fastighetsbolag; underhåll; investering; rättvisande bild; rutiner; problem;

    Abstract : Inledning: Bokförningsnämnden införde den 8 juni 2012 ett nytt huvudregelverk för större, onoterade bolag som fick namnet K3. Regelverket är principbaserat vilket lämnar utrymme för egen tolkning av de föreskrivna principerna. Alla företag som hade stora materiella anläggningstillgångar skulle tillämpa komponentavskrivning på dessa. READ MORE

  4. 3. The Reliability of Fair Value in Investment Property. a study on Swedish real estate companies

    University essay from Göteborgs universitet/Graduate School

    Author : Jana Simunovic; Johan Wennergren; [2015-07-07]
    Keywords : Investment property; IAS 40; Fair Value; Reliability;

    Abstract : Background and discussion: Since 2005 all listed companies in Europe have to present their financial reports according to the International Financial Reporting Standards regulation. For listed real estate companies the new regulations led to the adoption of IAS 40, which consequently caused a shift from the cost method to the fair value method. READ MORE

  5. 4. How and why are Accounting Choices Being Made? A case study concerning accounting choices of component depreciations in Swedish real estate companies

    University essay from Göteborgs universitet/Graduate School

    Author : Ellen Andersson; Angelica Andréasson; [2015-07-06]
    Keywords : Accounting choice; component depreciation; institutional forces;

    Abstract : Background and problem discussion A large accounting choice is which depreciation method to use since it has a large impact on the financial statements. In K3 there is a new area, namely component depreciation, which has to be implemented on current assets if they have more than one substantial component. READ MORE

  6. 5. Communication in CEO Letters before, during and after the Great Financial Crisis in 2008 -A study of two companies in the real estate industry in Sweden

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Paula Karlsson; Jenny Rutgersson; [2014-06-24]
    Keywords : CEO letter; voluntary disclosure; communication; real estate industry; ;

    Abstract : Background and problem discussion: In 2008 a financial crisis was set off by the burst of a real estate bubble. For many private stakeholders the crisis came more or less as a surprise since they had not anticipated that something like this could occur. READ MORE