publication . Bachelor thesis . 2009

IAS 40 : The effects of the implementation of IAS 40 for listed investment property companies within the European Union

Aronsson, Robert; Högberg, Martin;
Open Access English
  • Published: 01 Jan 2009
  • Publisher: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och finansiering
  • Country: Sweden
Abstract
Background: The increased globalization and trade over domestic borders within the European Union (EU) has lead to the implementation of new international accounting standards. This is necessary to create an effective capital market, where comparisons between companies located in different countries can be made, due to a more harmonized accounting. Obstacles to overcome when establish a more harmonized accounting in the EU is for example different accounting backgrounds and valuation methods. Purpose: The purpose of the thesis is to as far possible study whether the establishment of IAS 40 contributes to an increased harmonization and more comparable accounting ...
Subjects
free text keywords: IAS 40, investment properties, accounting, harmonization, Business studies, Företagsekonomi
Related Organizations

2 Method ........................................................................................ 11 2.1 Introduction...........................................................................................11 2.2 Research strategy ................................................................................11 2.2.1 Quantitative -and qualitative research method ....................................11 2.2.2 Our choice of research method ............................................................12 2.3 Method for data collection ....................................................................13 2.3.1 Primary data -and secondary data.......................................................13 2.3.2 Method for choosing companies...........................................................13 2.4 Reliability and validity ...........................................................................14 2.5 Source critique......................................................................................14

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