Essays about: "fair value accounting"

Showing result 1 - 5 of 65 essays containing the words fair value accounting.

  1. 1. “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 : MSc in Accounting and Financial Management.... READ MORE

  3. 2. 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 : MSc in Accounting and Financial Management.... READ MORE

  4. 3. Is operating performance driving stock performance? - A study on Swedish listed real estate companies

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

    Author : Oscar Lundqvist; [2019]
    Keywords : Value relevance; Real estate; Operating performance; IFRS; IAS 40;

    Abstract : As suggested by the title, the purpose of this study is to analyse the relationship between stock performance and operating performance using a sample of Swedish listed real estate companies. In recent years, Swedish real estate companies have experienced positive development profits and stock prices, driven by favourable development in real estate prices. READ MORE

  5. 4. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

    University essay from Göteborgs universitet/Graduate School

    Author : Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
    Keywords : IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

    Abstract : MSc in Accounting.... READ MORE

  6. 5. The Intention to Buy: An Empirical Study of the Choice of Goodwill Method under IFRS

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

    Author : Jasmina Fredelind; Matilda Hellman; [2018]
    Keywords : accounting choice; IFRS policy options; non-controlling interests; goodwill; step acquisitions;

    Abstract : As of 1 July 2009, IFRS 3 allows for a policy choice, available on a transaction by transaction basis, to measure NCI at fair value or the proportionate share of net assets (IFRS 3.19), also known as the full and partial goodwill methods. READ MORE