Essays about: "fair value auditing"

Found 5 essays containing the words fair value auditing.

1. 1. 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. 2. The use of fair value and its potential effects on dividends

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Johan Rybäck; Henrik Alwén; [2013]
   Keywords : Divided policy; earnings; fair value; gross profit; IFRS.; Business and Economics;

   Abstract : Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. READ MORE

4. 3. Auditing Fair Value measurements and Disclosures: A case of the Big 4 Audit Firms

   University essay from Handelshögskolan vid Umeå universitet (USBE)

   Author : Kemal Ahmed; [2013]
   Keywords : Fair Value Measurement and Disclosures; Management Bias; Verification; Reliability; and Phases of Auditing.;

   Abstract : Abstract Problem: In today’s business environment, rising demand in financial reporting and frequent changes in accounting frameworks lead to an increased focus on reliability in Fair Value Measurement (FVM) and disclosures. The frequent changes in accounting frameworks create a challenge for managers in measuring accounting estimates accurately and have been an exceedingly difficult task. READ MORE

5. 4. 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

6. 5. 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