Essays about: "fair value accounting decision useful"

Found 4 essays containing the words fair value accounting decision useful.

1. 1. 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

3. 2. How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Manuel Hausin; Christoffer Hemmingsson; Jesper Johansson; [2008-06-02T09:29:09Z]
   Keywords : ;

   Abstract : Background and problem: Financial instruments are often highly complex. An effective financial presentation of the certain risks is therefore vital for the users’, especially for the investors’ understanding of financial reports for their decision-making processes. READ MORE

4. 3. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3

   University essay from Internationella Handelshögskolan

   Author : Frida Wengbrand; Sofia Eriksson; [2006]
   Keywords : Customer relationships; Remaining useful life; IFRS 3; Decision-making; Kundrelationer; Livslängd; IFRS 3; Beslutsfattande; Värdering;

   Abstract : In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. READ MORE

5. 4. Remaining useful life of customer relationships : Valuation in accordance with IFRS 3

   University essay from Internationella Handelshögskolan

   Author : Frida Wengbrand; Sofia Eriksson; [2006]
   Keywords : Accounting;

   Abstract : Background – In the year of 2000 the European Commission adopted a communication called EU Financial Reporting Strategy: the Way Forward. The communication intended to make all listed companies within the EU arrange their financial statements in accordance with International Accounting Standards by 2005 at the latest. READ MORE