Essays about: "fair value historical cost ias"

Found 2 essays containing the words fair value historical cost ias.

1. 1. IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

   University essay from IHH, Redovisning och finansiering

   Author : Robert Aronsson; Martin Högberg; [2009]
   Keywords : IAS 40; investment properties; accounting; harmonization;

   Abstract : Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. READ MORE

3. 2. The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions

   University essay from Institutionen för ekonomi

   Author : Stephanie Schneider; [2008]
   Keywords : IAS 39; Fair Value Accounting; Fair Value Option;

   Abstract : Research Question/ Purpose: Due to the increasing importance of international financial markets the significance of IAS 39 rises enormously. IAS39 deals with the measurement and recognition of financial instruments. One major aim is the valuation of the instrument at fair value. READ MORE