Titelaufnahme

Titel
Die Behandlung von Investment Properties Eine empirische Untersuchung anhand der ATX- und EURO STOXX 50-Unternehmen in den Jahren 2010 bis 2013 / Nadine Guggenberger
VerfasserGuggenberger, Nadine
Betreuer / BetreuerinHirsch, Manuela
ErschienenWien, 29.05.2015
UmfangVIII, 126 Seiten
HochschulschriftFachhochschule des BFI Wien, Univ., Masterarbeit, 2015
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-1146 Persistent Identifier (URN)
Zugriffsbeschränkung
 Das Werk ist frei verfügbar
Dateien
Die Behandlung von Investment Properties Eine empirische Untersuchung anhand der ATX- und EURO STOXX 50-Unternehmen in den Jahren 2010 bis 2013 [1.99 mb]
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Zusammenfassung (Englisch)

Increasing globalization forces capital market oriented companies to deal with international accounting standards. The aim of this master thesis is to show the practical implementation of the accounting regulations that apply to the category “investment property”. Therefore, the first section presents the main theoretical regulations from a national and international perspective and focuses particularly on the choice of the subsequent measurement method and disclosure requirements. This section will also include the latest specific regulations for the determination of the fair value that arise for investment properties as part of the newly introduced IFRS 13. The second section deals with the practical approach to the theoretically obtained knowledge. For this purpose companies listed in the EURO STOXX 50 and ATX will be considered for the analysis of the financial statements from 2010 to 2013. Relevant examination points in this analysis are the method selection for the measurement in the subsequent periods in addition to the valuation technique for the fair value measurement. Information in the notes of a companys financial statement with particular focus on the additional IFRS 13 requirements will also be examined. This analysis has shown that the report creation is quite different which makes comparison difficult for the reader. This can be observed by the disclosure requirements provided in the financial statement. The comparison between companies in the EURO STOXX and ATX shows that ATX-companies present more information regarding IAS 40 and IFRS 13. In addition, it can be demonstrated that due to the introduction of the new IFRS 13 the information in the notes has increased for companies with investment property holdings.