Essays about: "Valuation standards"

Showing result 6 - 10 of 46 essays containing the words Valuation standards.

1. 6. Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets

   University essay from Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

   Author : Andreas Danielsson; Fredrik Lindblad; [2021]
   Keywords : Intangible Assets; Value Relevance; Reliability; Accounting; Financial Reporting;

   Abstract : Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. READ MORE

3. 7. Prioritising Safe Trips Over Safe Policy Processes - A Pilot Study on the Appropriateness of the Participatory Value Evaluation Method for Encompassing (Feelings of) Safety (and Security) in Public Transport

   University essay from KTH/Systemanalys och ekonomi; KTH/Urbana och regionala studier

   Author : Shahin Farshchi; Roy Rizk; [2020]
   Keywords : Participation; Participatory Value Evaluation; PVE; Public Transport; Safety; Security; Stockholm; Quantification;

   Abstract : It is becoming more important that transport agendas acknowledge complex social sustainability matters like feelings of safety and security. For developing knowledge in this context today, participatory descriptive assessments hold a strong position. READ MORE

4. 8. Accounting for Cryptocurrencies - A Nightmare for Accountants

   University essay from Umeå universitet/Företagsekonomi

   Author : Ellinor Sundqvist; Piia Hyytiä; [2019]
   Keywords : Cryptocurrency accounting; Earnings Management; Assets; Disclosures; Revenues; IFRS; IAS;

   Abstract : Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. READ MORE

5. 9. The implications of IFRS 9 – for Equity Analysts

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Neil Eriksson; Niklas Rådström; [2019]
   Keywords : Accounting quality; Accounting information; Conceptual Framework; IFRS 9; IAS 39; Expected Credit Loss model; Equity analyst;

   Abstract : The financial crisis of 2008 highlighted problems with the accounting standard IAS 39, with claims of high complexity, introduction of procyclicality in the financial statements and a proposed role of contributing to the financial crisis. The International Accounting Standard Board issued the predecessor, IFRS 9, which became effective on January 1st, 2018. READ MORE

6. 10. Football franchise pricing – Finding the right valuation method while factoring in potential investment motivations

   University essay from Göteborgs universitet/Graduate School

   Author : Yan Felten; [2018-07-04]
   Keywords : Sport economy; Sport finance; Football economy; Football club valuation; Value drivers; Intrinsic value; Relative valuation; Price index; Investment motivation; Pricing rationales;

   Abstract : Sports franchises are mostly privately held businesses whose financial data does generally not match the quality standards of conventional businesses as they are not subject to audit and other accounting regulations. In this context, it remains unclear how investors proceed in order to find reliable franchise value estimates since a valuation method standard has yet to be established in this field. READ MORE