Fair value versus historical cost valuation for non financial fixed assets : how is financial information affected?
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Show full item recordcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
comunitat-uji-handle4:
TFG-TFMMetadata
Title
Fair value versus historical cost valuation for non financial fixed assets : how is financial information affected?Author (s)
Tutor/Supervisor
Gill de Albornoz Noguer, BelénTutor/Supervisor; University.Department
Universitat Jaume I. Departament de Finances i ComptabilitatDate
2014Publisher
Universitat Jaume IAbstract
This final degree project is devoted to non-financial fixed assets valuation, which can basically
be done following the revaluation and the historical cost models. The topic is analyzed from both
a theoretical and ... [+]
This final degree project is devoted to non-financial fixed assets valuation, which can basically
be done following the revaluation and the historical cost models. The topic is analyzed from both
a theoretical and practical perspective. I first revise the differences between the two models, as
included in the IASB standards. Then, I review the main arguments that different authorized
voices put forward for and against both models from the perspective of their contribution to the
usefulness of accounting information. Finally, I develop a simulated case where I compare the
effect of the two models on financial statements and key financial indicators. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2013/2014
Type
info:eu-repo/semantics/bachelorThesisRights
info:eu-repo/semantics/openAccess
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