Similar Search Results

The Reliability of Investment Property Fair Values Under IFRS

Nellessen, Thomas - 2010

valuation technique. The term net asset value represents the fair value of a property company's assets less its liabilities and …

Persistent link: https://www.econbiz.de/10013136005

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Pronobis, Paul - 2012

This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...

Persistent link: https://www.econbiz.de/10013116252

Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)

Salewski, Marcus - 2013

Für die Zwecke der Nutzungswertbestimmung nach IAS 36 Impairment of Assets sind die Cashfl ows, die aus der künftigen … Nutzungswerts verwendet werden.IAS 36 "Impairment of Assets" requires the discounting of future cashflows when calculating the value … at hand we show that the pre-tax cost of equity of the unlevered firm fulfill the requirements of IAS 36. While the …

Persistent link: https://www.econbiz.de/10013089337

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Ebner, Germar - 2015

We examine the expected preventive function of enforcement of financial reporting which has been subject to reforms in several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question whether accounting quality – proxied by several...

Persistent link: https://www.econbiz.de/10013011056

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting

Burghardt, Stephan T. - 2010

Purpose – This paper examines whether the choice of the financial reporting system can influence the credit rating of an enterprise. It aims to argue that SMEs reporting according to IFRS can – in some cases – benefit from better credit conditions in comparison with reporting according to...

Persistent link: https://www.econbiz.de/10013146298