Title: A Critical Examination of International Accounting
Standards: A Focus on IAS 40 - Investment Property
Abstract
• Brief overview of IAS 40 and its significance in international
accounting.
• Mention of the major critiques to be explored in the dissertation.
Chapter 1: Introduction
• Background and rationale for selecting IAS 40 for examination.
• Objectives of the dissertation.
• Significance of IAS 40 in the global financial landscape.
• Overview of the methodology used for research.
Chapter 2: Literature Review
• Historical development of IAS 40 and its evolution.
• Comparative analysis of IAS 40 with other accounting standards.
• Theoretical foundations shaping IAS 40.
• Previous studies and critiques on IAS 40.
Chapter 3: Understanding IAS 40
• Detailed explanation of the provisions and requirements of IAS 40.
• The classification and measurement criteria for investment properties.
• Recognition and measurement of investment property under IAS 40.
• Disclosure requirements and their relevance.
Chapter 4: Critique 1 - Valuation Issues
• Examination of the challenges and criticisms related to fair value
measurement.
• Discussion on the reliability and subjectivity of fair value estimates.
• Comparative analysis with alternative valuation models.
Chapter 5: Critique 2 - Lack of Consistency
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