Search for dissertations about: "accounting for fair values"

Found 2 swedish dissertations containing the words accounting for fair values.

2. 1. Investments in a long-term perpective - how a family company has built its assets

   Author : Asgeir B. Torfason; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

   Abstract : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. READ MORE

4. 2. Valuation and Performance Reporting in Property Companies Accouding to IFRS

   Author : Bo Nordlund; Hans Lind; Rolf Rundfelt; KTH; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Civil engineering and architecture; Samhällsbyggnadsteknik och arkitektur;

   Abstract : Applying a historical cost accounting (HCA) concept in property companies led on many occasions to a situation where everyone knew that the figures in balance sheets and income statements were wrong from a market perspective, but the analysts knew how the figures had arisen. Applying a fair value accounting (FVA) concept has led to a situation, on many occasions, where almost everyone believes that the figures in balance sheets and income statements accurately and fairly reflect reality, whereas few have sufficient knowledge how these figures have arisen. READ MORE