Search for dissertations about: "component accounting IFRS"

Found 1 swedish dissertation containing the words component accounting IFRS.

2. 1. 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