The Impact Of Ifrs 13 And Ias 40 On The Accounting Treatment Of Investment Properties
DOWNLOAD
Download The Impact Of Ifrs 13 And Ias 40 On The Accounting Treatment Of Investment Properties PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Impact Of Ifrs 13 And Ias 40 On The Accounting Treatment Of Investment Properties book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
The Impact Of Ifrs 13 And Ias 40 On The Accounting Treatment Of Investment Properties
DOWNLOAD
Author : Nino Avaliani
language : en
Publisher:
Release Date : 2015
The Impact Of Ifrs 13 And Ias 40 On The Accounting Treatment Of Investment Properties written by Nino Avaliani and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
An Analysis Of The Usefulness To Investors Of Managers Fair Value Estimatesd Of Firm Assets
DOWNLOAD
Author : Dieter Wirtz
language : en
Publisher:
Release Date : 2013-12-03
An Analysis Of The Usefulness To Investors Of Managers Fair Value Estimatesd Of Firm Assets written by Dieter Wirtz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-03 with categories.
International Valuation Standards And The Impact Of Ias And Basel Ii On Property Valuation Standards And Practice In Germany And In The Uk
DOWNLOAD
Author : David Lorenz
language : en
Publisher: GRIN Verlag
Release Date : 2003-07
International Valuation Standards And The Impact Of Ias And Basel Ii On Property Valuation Standards And Practice In Germany And In The Uk written by David Lorenz and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07 with categories.
Master's Thesis from the year 2002 in the subject Business economics - Miscellaneous, grade: 1,0, Nottingham Trent University (unbekannt), language: English, abstract: Inhaltsangabe: Abstract: This paper deals with the valuation of property in a global context and discusses contemporary and evolving issues that might affect property valuation standards and practice in Germany and in the United Kingdom. It shows the need, the development and the growing acceptance of International Valuations Standards (IVS) published by the International Valuations Standards Committee and identifies valuations for financial reporting as the key driving force behind the ambition of harmonising valuation standards. Additionally, the major differences between valuation standards and practice in Germany and the UK are examined, the interrelationship between and the discussion about three concurring set of standards (namely Red Book, Blue Book and White Book) is presented and the importance of Market Value as the central underlying definition of value is highlighted. Then the parallel development of International Accounting Standards (IAS) and their adoption within the European Union from 2005 onwards is explained and it is shown that this reinforces the position and the acceptance of IVS. Furthermore, the major differences between IAS, German and UK Generally Accepted Accounting Practice regarding the treatment of real estate are shown and the possible consequences for the valuation of fixed assets are derived. Also the New Basel Capital Accord (Basel II) which determines the way how banks have to allocate capital is identified as another area of interest for the valuation profession. For this reason the methodology of Basel II is explained briefly and the problems and consequences regarding the treatment and valuation of real estate that evolve out of an application of Basel II are explored. Finally, other areas of interest that might determine the future of property valuation are addre
Company Valuation Under Ifrs 3rd Edition
DOWNLOAD
Author : Nick Antill
language : en
Publisher: Harriman House Limited
Release Date : 2020-02-11
Company Valuation Under Ifrs 3rd Edition written by Nick Antill and has been published by Harriman House Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-11 with Business & Economics categories.
Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.
The Accounting For Investment Property Under Ifrs And Hgb
DOWNLOAD
Author : Betim Dobruna
language : en
Publisher:
Release Date : 2013
The Accounting For Investment Property Under Ifrs And Hgb written by Betim Dobruna and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This book aims to clarify the different accounting treatment of investment property assets under HGB and IFRS and to indicate the impact of the fair value measurement. In the second chapter of this book, the fundamentals of financial reporting under IFRS and the objectives of financial statements according to international accounting standards are described. The third chapter, "Accounting for property assets under IFRS" is dedicated to the accounting for property in accordance with IFRS. The classification of property and the resulting recognition and measurement requirements for property assets under IFRS are specified in this chapter and form the basis for the further understanding of the following chapters. Chapter four "Accounting for investment property under IFRS" builds up on the classification of an investment property, as discussed in chapter three and examines in detail the accounting treatment of investment property under IFRS. Besides, chapter four gives an overview of national and international valuation methods and illustrates the application of these methods at the initial and subsequent measurement of investment property. The determination of the fair value of investment property is focused and shown in detail in this chapter, therefore different valuation methods, e.g. the discounted cash flow method are prescribed and illustrated with examples. Chapter five introduces into the accounting system of the HGB and describes the objectives and fundamentals of accounting under HGB. In the sixth chapter "Accounting for investment property under HGB," the accounting for investment property under HGB is described. Furthermore, this chapter puts the recognition and the measurement requirements of investment property under HGB in comparison to the treatment under IFRS. Chapter 7 "Conclusion and critical appraisal" summarizes the main results of this book and makes a critical appraisal of the fair value determination.
Transfers Of Investment Property
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 2016
Transfers Of Investment Property written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Accounting categories.
Investment Property
DOWNLOAD
Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 1999
Investment Property written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Accounting categories.
A Critical Examination Of The Interpretation And Application Of Ifrs 13
DOWNLOAD
Author : Maged Hassanien
language : en
Publisher: GRIN Verlag
Release Date : 2019-09-11
A Critical Examination Of The Interpretation And Application Of Ifrs 13 written by Maged Hassanien and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-11 with Business & Economics categories.
Scientific Essay from the year 2019 in the subject Business economics - Accounting and Taxes, , language: English, abstract: IFRS 13 and its application is well known by accounting specialists who prepare international financial statements. The purpose is to measure an asset at its fair value. In accordance with IFRS 13, there are three measurement levels in a measurement hierarchy for this purpose. And it is precisely these measurement levels that must be viewed extremely critically in their presentation and application. This paper presents the practicability of IFRS 13 in detail and attempts to critically examine this and the application of IFRS 13.
Mastering Fair Valuation
DOWNLOAD
Author : Arif Ahmed (Accountant)
language : en
Publisher: John Wiley & Sons
Release Date : 2014-04-04
Mastering Fair Valuation written by Arif Ahmed (Accountant) and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-04 with Financial statements categories.
A comprehensive guide to real-world IFRS 13 application Mastering Fair Valuation: Approaches and Applications under IFRS is a comprehensive guide to IFRS 13, with expert guidance toward real-world application. Offering a detailed theoretical and practical grounding, this guide is a must-have reference for valuation professionals. Coverage includes a complete background of the standard, a discussion of challenges in its application, the impact of unique industry features, and implementation tips from the practitioner′s perspective. Illustrations and examples clarify complex topics, step-by-step instructions help you get quickly up to speed, and useful checklists enable you to start incorporating IFRS 13 in practice. IFRS 13: Fair Value Measurement is one of the most debated accounting standards, as it represents a major departure from historical, cost-based accounting. The "fair value hierarchy" was designed to increase consistency and comparability by categorising inputs from high- to low-priority, encompassing all points from quoted active market prices at the top to unobservable inputs at the bottom. This book explains how the standard is applied, and shows you how to work with and around common challenges. Learn what has changed in IFRS 13 Measure fair value for different assets and liabilities Overcome major industry-specific valuation issues Examine the computational framework of fair valuation Originally issued in May 2011, IFRS 13 became compulsory as of 2013. Mastering Fair Valuation tackles the practical aspects of valuation under the new standard, giving practitioners the guidance and understanding they need to apply it effectively.
Consequences Of Voluntary And Mandatory Fair Value Accounting
DOWNLOAD
Author : Karl A. Muller
language : en
Publisher:
Release Date : 2008
Consequences Of Voluntary And Mandatory Fair Value Accounting written by Karl A. Muller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information--reflected in more dispersed ownership--and a firm's commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face higher information asymmetry. However, we fail to find that the relatively higher information asymmetry was reduced following mandatory adoption of IFRS. Rather, we find that differences in information asymmetry largely remain. Taken together, this evidence suggests that common adoption of fair value accounting due to the mandatory adoption of IFRS does not necessarily level the informational playing field.