Essays about: "fair value accounting"

Showing result 6 - 10 of 69 essays containing the words fair value accounting.

1. 6. Auditing Complex Fair Value Measurements : The Battle of Interpretations

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Emil Otterskog; Ted Wanning; [2020]
   Keywords : Fair Value; Fair Value Measurements; Auditing; Auditing Standards; Audit Inspections; Judgment; Decision-Making; Structure; FVM Gap;

   Abstract : Fair Value Accounting is becoming increasingly more prominent, and auditing such measurements is at times difficult as a great deal of estimates and judgments are involved. This makes auditors jobs more challenging. Research has found that there is a need for understanding how auditing standards affect the audit process. READ MORE

3. 7. 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 : This study investigates the effects ownership structures and actions by regulatory bodies (in the form of increased disclosures) have on investors’ perceptions of fair value estimates. By taking a value relevance approach, the results from this study, generated from a sample of 223 European banks applying IFRS during a period between 2011-2014, indicate that all levels in the fair value hierarchy are value relevant. READ MORE

4. 8. 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. 9. 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 : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. READ MORE

6. 10. 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; [2017]
   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