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Showing 1 to 4 of 4 for “"IAS 40"”.
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
The adoption of IAS/IFRS by the European Union has represented a key accounting change for European companies and offers a rich source of analysis to the scientific community. This thesis is part of the debate on-going on the choice between fair value and historical cost as the optimal evaluation …
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Analisis perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK nomor 13 (adopsi IAS 40) dengan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk
… metode biaya yang berdasarkan PSAK 13 (Adopsi IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk …
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Fasteignafélög á Íslandi og IAS-staðall 40: mat á fjárfestingareignum fasteignafélaga
… verður alþjóðlegi reikningsskilastaðallinn IAS 40, skýrt verður lítillega frá honum og hann svo tengdur við aðferðir fasteignafélaganna. Tekin voru viðtöl við fjármálastjóra fasteignafélaganna þriggja og fengin svör við ýmsum spurningum. Leitast er við að svara því hvort einhver munur sé á …
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The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… the qualitative characteristics outlined in the IASB Decision-Usefulnessfr amework. In other words, it is an investigation of whether the claims of the IASI3 about the usefulness of the mandated IFRS disclosures for decision-makers are supported in practice with the contents of corporate annual …