Sökning: "unobservable inputs"

Hittade 4 uppsatser innehållade orden unobservable inputs.

  1. 1. How does government ownership affect the relationship between fair value accounting and earnings quality?

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Emma Ericsson; Göran von Essen; [2021]
    Nyckelord :earnings quality; fair value; investment properties; government ownership; corporate governance;

    Sammanfattning : This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. LÄS MER

  3. 2. IFRS 13 inverkan på finansiell rapportering av förvaltningsfastigheter : En komparativ studie mellan svenska börnoterade fastighetsbolag

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Jimmy Andersson; Robin Jellhag; [2018]
    Nyckelord :IFRS 13; fair value; IAS 40; investment property; disclosures; observable inputs; unobservable inputs; principle based standards.; IFRS 13; verkligt värde; IAS 40; förvaltningsfastigheter; upplysningskrav; observerbara data; icke observerbara data; principbaserade standarder.;

    Sammanfattning : I januari år 2013 införde IASB en ny standard (IFRS 13) med syftet att ge vägledning i hur verkligt värde bör beräknas och redovisas. Förvaltningsfastigheter är ett tillgångsslag som skall redovisas till verkligt värde antingen i värderingssyfte eller i upplysningssyfte. LÄS MER

  4. 3. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Jonathan Yarnold; Marko Ravlic; [2014]
    Nyckelord :IFRS 13; IAS 40; investment decisions; fair value accounting; investor; disclosure requirements; and fair value hierarchy.;

    Sammanfattning : With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. LÄS MER

  5. 4. Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy

    Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Martin Bergström; Patrick Åkesson; [2011-06-29]
    Nyckelord :;

    Sammanfattning : Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar accounting disclosures in Europe. The valuation of the Level 3 financial instruments is based on unobservable inputs and the instruments shall be valued at their fair value, in which information asymmetry may present itself through the subjectivity in the valuation mechanism. LÄS MER