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Värdering av förvaltningsfastigheter enligt IAS 40: En studie av hur relevansen och tillförlitligheten i den redovisade informationen påverkas
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syftet med uppsatsen är att förstå vilka problem som kan uppstå vid värdering av förvaltningsfastigheter till verkligt värde, och vilka konsekvenser dessa problem får på relevansen och tillförlitligheten i redovisningen. En kvalitativ studie i form av semistrukturerade intervjuer har gjorts med representanter från svenska börsnoterade fastighetsbolag samt med externa värderingsmän. Detta för att få insikt i deras arbete med att värdera förvaltningsfastigheter enligt IAS 40. Resultatet tyder på att det blir en avvägning mellan relevansen och tillförlitligheten i redovisningen när det inte finns en aktiv marknad, där relevansen prioriteras genom att betona vikten av att redovisa värden som speglar marknadssituationen.

Abstract [en]

The purpose of this thesis is to study the problems that might arise when investment properties are valued to their fair value according to IAS 40, and how these problems might affect the relevance and the faithful representation of the financial reporting. With this in mind, we performed a qualitative study with semi-structured interviews with representatives from Swedish listed companies that hold investment properties, as well as with external appraisers in order to get an understanding of their work with the fair value accounting of investment properties. Our results indicate that there is a trade-off between the relevance and faithful representation of the financial reporting when the market for investment properties is non-active, where the relevance is prioritized by using values that reflect the market situation rather than values that can be perfectly assured.

Place, publisher, year, edition, pages
2010. , p. 45
Keywords [sv]
Förvaltningsfastigheter, IAS 40, Lågkonjunktur, Relevans, Tillförlitlighet, Verkligt värde
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-126776OAI: oai:DiVA.org:uu-126776DiVA, id: diva2:326801
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2010-07-01 Created: 2010-06-24 Last updated: 2010-07-01Bibliographically approved

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Värdering av förvaltningsfastigheter enligt IAS 40(465 kB)535 downloads
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Citation style
  • apa
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