Essays about: "fair value accounting"

Showing result 21 - 25 of 69 essays containing the words fair value accounting.

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. Fair Value Measurement of Liabilities under Financial Distress - A Theoretical Perspective

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

   Author : Martin Lindqvist; Daniel Klint; [2014]
   Keywords : Accounting Theory; Fair Value Measurement; IFRS 13; Financial Distress; Liabilities;

   Abstract : We study the effects of financial distress on fair value measurement of liabilities from a theoretical perspective. We identify assumptions underlying fair value measurement in IFRS standards and by employing a theoretical framework, five issues with these assumptions under a condition of financial distress are identified. READ MORE

5. 24. Köpares syn vid förvärv av lantbruksfastighet i Dalarnas och Gävleborgs län

   University essay from SLU/School for Forest Management

   Author : Thomas Persson; [2014]
   Keywords : ickemonetärt värde; värdering; fastighetsköp;

   Abstract : Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. READ MORE

6. 25. Adoption of IFRS in the Chinese accounting standards : Effects on accounting quality and economic growth

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

   Author : Johanna Ojala; Johanna Forsberg; [2014]
   Keywords : Accounting standards; accounting quality; adoption of IFRS; China; Chinese accounting standards; economic growth; financial accounting; IFRS; PRC GAAP.;

   Abstract : The aim of this thesis is to describe and analyse the adoption of International Financial Reporting Standards (IFRS) in the Chinese accounting standards and its possible effects on the accounting quality in financial reports and the economic growth of China. The accounting quality will be examinedthrough five chosen quality aspects: value relevance, faithful representation, comparability, earnings management and transparency. READ MORE