Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.14/17714
Título: Fair value accounting : impact on Lusitania SGPS, SA's 2009 financial statements
Autor: Barreira, Pedro Manuel Policarpo Mendes
Orientador: Azenhas, Paulo
Data de Defesa: 7-Jul-2014
Resumo: The recent economic and financial crisis has drawn an increasing attention on the use of Fair Value accounting, in particular on whether it was partly responsible for the crisis itself. The main goal of this dissertation is to provide to readers a real perception of the challenges that companies faced and the changes they had to adopt because of the increasing use of the Fair Value concept. This is a complex theme that raises several important issues, underpinned by many people’s opinion that Fair Value is the most realistic and reliable method to be applied in the measurement of assets and liabilities. This work is focused on a large Business Group that operates in real estate promotion, in building materials, as well as in the car parking business. It underwent less positive results over the last few years with significant adjustments as a result of the application of the Fair Value concept in the measurement of almost all its assets and liabilities. All the changes and variations that resulted from these adjustments are analyzed and commented in the next pages.
URI: http://hdl.handle.net/10400.14/17714
Aparece nas colecções:FCEE - Dissertações de Mestrado / Master Dissertations
R - Dissertações de Mestrado / Master Dissertations

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