Sökning: "fair value-metoden"
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1. The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
Kandidat-uppsats, KTH/Fastigheter och byggandeSammanfattning : 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
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