publication . Bachelor thesis . 2002

Are listed property companies in Sweden ready for fair value accounting?  

Muyingo, Henry;
Open Access English
  • Published: 01 Jan 2002
  • Publisher: KTH, Bygg- och fastighetsekonomi
  • Country: Sweden
Abstract
The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies will measure the fair value of their property. The data and results fo...
Subjects
free text keywords: IAS 40, IFRS, Accounting Standards, Fair Value, Sweden
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