Essays about: "fair value accounting"
Showing result 16 - 20 of 69 essays containing the words fair value accounting.
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16. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe
University essay from Umeå universitet/FöretagsekonomiAbstract : IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. READ MORE
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17. Credit Value Adjustment: The Aspects of Pricing Counterparty Credit Risk on Interest Rate Swaps
University essay from KTH/Matematisk statistikAbstract : In this thesis, the pricing of counterparty credit risk on an OTC plain vanilla interest rate swap is investigated. Counterparty credit risk can be defined as the risk that a counterparty in a financial contract might not be able or willing to fulfil their obligations. This risk has to be taken into account in the valuation of an OTC derivative. READ MORE
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18. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for tangible assets to be divided into components if the difference in consumption of the components was likely to be significant. READ MORE
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19. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE
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20. Value relevance of other comprehensive income
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Standard setters have in the past decades favored a new income measure based on fair value accounting; other comprehensive income. In the ongoing, rather ambiguous, discussion there are arguments and empirics both supporting and disagreeing with the usefulness of other comprehensive income. READ MORE