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  1. 1. Is there a casual link between disclosure for fair value assets and information asymmetry?

    Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Elon Ezdri; [2016]
    Nyckelord :IFRS 13; fair value; information asymmetry; disclosure;

    Sammanfattning : Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). LÄS MER