Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13

Bachelor thesis English OPEN
Hinestroza, Evelin; Pettersson Norin, Gustaf;
(2016)
  • Publisher: Umeå universitet, Företagsekonomi
  • Subject: fair value | disclosure requirements | IFRS 13 | IAS 40 | investment property | investors | auditors. | Business Administration | Företagsekonomi

The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. The new disclosure would therefore enable public real esta... View more
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