The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics.
Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hig-558 |
Date | January 2007 |
Creators | Seidler, Henrik, Friberg, Henrik |
Publisher | Högskolan i Gävle, Institutionen för ekonomi, Högskolan i Gävle, Institutionen för ekonomi |
Source Sets | DiVA Archive at Upsalla University |
Language | Swedish |
Detected Language | English |
Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
Format | application/pdf |
Rights | info:eu-repo/semantics/openAccess |
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