Essays about: "unrealized gains"

Showing result 6 - 7 of 7 essays containing the words unrealized gains.

  1. 6. Representation Faithfulness of Investment Property in Real Estate Companies

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

    Author : Fredric Liljestrand; Joakim Dal; Kristoffer Sandman; [2009]
    Keywords : fair value; real estate; IAS 40; faithful representation; earnings management;

    Abstract : The purpose of this Master Thesis is to investigate the representation faithfulness of reported investment property in Swedish real estate companies. Faithful representation is evaluated through comparing valuation estimates and realized selling prices on Swedish data from 2005-2008. READ MORE

  3. 7. International Financial Reporting Standards - Effects on Swedish taxation

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

    Author : Karolina Levin; [2006]
    Keywords : IFRS; accounting; taxation; linkage; unrealized gains;

    Abstract : The aim of this thesis is to examine the legal situation with regard to the IFRS-transition in Sweden. Sweden has a close linkage between accounting and taxation, which means that accounting rules have a material impact on taxation. IFRS currently applies only on group level, and the group is not subject to tax. READ MORE