Sökning: "fair value-metoden"

Hittade 1 uppsats innehållade orden fair value-metoden.

  1. 1. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study

    Kandidat-uppsats, KTH/Fastigheter och byggande

    Författare :Oskar Wigsén; [2016]
    Nyckelord :Earnings management; fair value method; IAS 40; investment property; Earnings management; fair value-metoden; IAS 40; förvaltningsfastigheter;

    Sammanfattning : Background and aim: All of the publicly listed companies in the EU have since January 2005 been required to implement the new international accounting standard IAS/IFRS in their financial statements. One of the new regulations that were included in the standard was the IAS 40 – Investment Property, which regulates the valuation and reporting of a company’s investment properties. LÄS MER