Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet

Detta är en Kandidat-uppsats från Södertörns högskola/Institutionen för ekonomi och företagande

Sammanfattning:

Title: The implementation of valuation of tangible and financial assets to fair value – and its effects on the creditor protection

Course: Bachelor theses in business accounting, 10 Swedish credits

Author: Sam Espeland

Advisor: Ogi Chun

Key words: IAS 16, 39, 40, fair value, creditor protection, equity

Purpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.

Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.

Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.

Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.

Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated.

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