Essays about: "Valuation standards"

Showing result 21 - 25 of 46 essays containing the words Valuation standards.

  1. 21. Audit of Highly Uncertain Accounting Estimates - A Field-based Study of Auditors' Attitudes Towards Proposed Audit Responses in ISA 540

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Christoffer Andersson; Rickard Zetterqvist; [2014]
    Keywords : External audit of financial statements; ISA 540; Accounting estimate; Fair value; Estimation uncertainty;

    Abstract : Current audit standards (IAASB 2008b, para. 13) provide auditors with four potential responses to the assessed risks of material misstatements in the audit of highly uncertain accounting estimates. Although research on the audit of such account balances is limited (Griffith et al. 2013, Nusbaum 2007, Martin et al. READ MORE

  3. 22. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

    University essay from Umeå universitet/Företagsekonomi

    Author : Jonathan Yarnold; Marko Ravlic; [2014]
    Keywords : IFRS 13; IAS 40; investment decisions; fair value accounting; investor; disclosure requirements; and fair value hierarchy.;

    Abstract : With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. READ MORE

  4. 23. Barely Legal; Highly profitable

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Erik Flood Bolneset; Daniel Storm; [2013-07-01]
    Keywords : Sin stocks; portfolio performance; unethical investments; alpha;

    Abstract : In the world of finance, companies are assessed, in theory, by expected risk and return based on fundamental valuation techniques. In this study we show that fundamentals are being suppressed around the world by social norms and moral standards. READ MORE

  5. 24. Compulsory Purchase procedure in Bangladesh

    University essay from KTH/Fastigheter och byggande

    Author : Sardar Moklesur RAHMAN; [2013]
    Keywords : Land Acquisition; Public purpose; Resettlement; FAO; FIG; Market Value; DCF method; Compensation; Bangladesh;

    Abstract : Government authority can, for public benefit purpose, take private ownership of land by compulsory purchase. Primary aim of this study is how to protect private land owners rights in spite of governments power of acquiring land. Bangladesh, as for details study, is a most densely populated country in the World. READ MORE

  6. 25. Valuation of Securities on Inactive Markets

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Spyros Chrysanthakis; Nancy Morthala; Tatjana Zamani; [2013]
    Keywords : Valuation; inactive markets; inactively traded securities; illiquid markets; fair value;

    Abstract : Background: The main topic of the master thesis is Valuation of Securities on Inactive Markets. Securities quoted on inactive market have been investigated to present how their fair value can be efficiently measured. READ MORE