Essays about: "fair value accounting"

Showing result 36 - 40 of 69 essays containing the words fair value accounting.

  1. 36. Mark-to-Model - An Explanation of the Choice and Relative Use

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mikael Svensson; Alexander Wingren; [2012]
    Keywords : Financial Instruments; Mark-to-model; Fair value accounting; Level 3 and IFRS 7; Business and Economics;

    Abstract : Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. READ MORE

  3. 37. Reasons behind presumed low financial reporting quality (FRQ) in China

    University essay from Företagsekonomi

    Author : Henrik Edlund; [2012]
    Keywords : Financial reporting quality FRQ ; China; Accounting problem; fraud; Accounting standards; Audit Quality; Corporate governance;

    Abstract : China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. READ MORE

  4. 38. The valuation of standing trees under IAS 41 - An analysis of accounting practices before and after the amendment in 2009

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

    Author : Andrea Pichlo; Janika Bierfreund; [2012]
    Keywords : IAS 41; Additional biological transformation; Immature trees; Fair value; Compliance;

    Abstract : The present study examines the valuation methods 30 forest-owning companies use to determine the fair value of their standing forests under International Accounting Standard 41 'Agriculture'. Comparison with regards to the assumptions made in applying fair value is conducted over time for the reporting periods 2005 to 2009 and among companies. READ MORE

  5. 39. Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks

    University essay from Företagsekonomiska institutionen

    Author : Christoffer Sjödin; Sverker Gustafsson; [2012]
    Keywords : fair-value hierarchy; decision making; heuristics; decision aids; number of judges; experience and knowledge;

    Abstract : The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. READ MORE

  6. 40. On the Value Relevance of Banks’ Valuation of Goodwill in Times of Financial Turmoil

    University essay from Göteborgs universitet/Graduate School

    Author : Peter Edlund Frii; [2011-07-14]
    Keywords : Goodwill; Value relevance; Management discretion; Banking industry;

    Abstract : Banks’ valuation of goodwill has been questioned by analysts and the media. Analysts suggest that bank management as of the inception of the financial crisis have exploited the unverifiable fair value goodwill accounting opportunistically. READ MORE