Sökning: "handelshögskolan redovisning ifrs 13"

Hittade 2 uppsatser innehållade orden handelshögskolan redovisning ifrs 13.

1. 1. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Författare :Kerstin Iremark; Diana Yanesová; [2021]
   Nyckelord :fair value accounting; information asymmetry; liquidity; IFRS 13; Nordic real estate market;

   Sammanfattning : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. LÄS MER

3. 2. Fair Value Measurement of Liabilities under Financial Distress - A Theoretical Perspective

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

   Författare :Martin Lindqvist; Daniel Klint; [2014]
   Nyckelord :Accounting Theory; Fair Value Measurement; IFRS 13; Financial Distress; Liabilities;

   Sammanfattning : We study the effects of financial distress on fair value measurement of liabilities from a theoretical perspective. We identify assumptions underlying fair value measurement in IFRS standards and by employing a theoretical framework, five issues with these assumptions under a condition of financial distress are identified. LÄS MER