Sökning: "Albin Nylén"

Hittade 1 uppsats innehållade orden Albin Nylén.

  1. 1. How fair is fair?: Swedish Forest Industry’s Application of the IAS 41- Agriculture

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Alfred Gunnevik; Albin Nylén; Anders Svensson; [2008]
    Nyckelord :Fair value; IAS 41; active market; forest industry; biological assets;

    Sammanfattning : Could a market-valuing-method give a better measurement of fair value of standing timber than the DCF model which is current practice of Swedish forestry industry today? In 2005 IAS was implemented in Swedish accounting and fair value became the guideline for biological asset valuation. According to IAS 41 a model-to-model approach as the DCF, is a less preferable way of measuring fair value. LÄS MER