Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13
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 estate companies to be more transp...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
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Umeå universitet, Företagsekonomi
2016
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-126923 |