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Problematik vid analys av fastighetsbolag efter införandet av IFRS
University of Gävle, Department of Business Administration and Economics.
University of Gävle, Department of Business Administration and Economics.
2007 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
Abstract [en]

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics.

Place, publisher, year, edition, pages
2007. , p. 43
Keyword [sv]
IAS 40, IFRS, verkligt värde, förvaltningsfastigheter, värdering av fastighetsbolag
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-558Archive number: E3BA: DiVA 050/08OAI: oai:DiVA.org:hig-558DiVA, id: diva2:120129
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-05-28 Created: 2008-05-28

Open Access in DiVA

fulltext(323 kB)474 downloads
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File name FULLTEXT01.pdfFile size 323 kBChecksum MD5
6198c0c4af711e6ee0022fc45d7973fad5b3f778f519e82b732a50d24f4ec60c528d2d3b
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf