Sökning: "Frank van Dorsselaer"

Hittade 1 uppsats innehållade orden Frank van Dorsselaer.

  1. 1. Procyclical effects of fair value accounting : A study of Nordic investment property companies

    Magister-uppsats, Högskolan Väst/Avd för företagsekonomi

    Författare :Jonas Andersson; Frank van Dorsselaer; [2021]
    Nyckelord :Fair value accounting; IFRS; investment property; dividends; NAV deviation;

    Sammanfattning : Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. LÄS MER