Retvisende billede: Sikring af retvisende billede i årsrapporter med investeringsejendomme

Emil Buch-Andersen

Student thesis: Master thesis


Because of the historical impact, the real estate industry has had on previous financial crises in Denmark and abroad, I have written this thesis.
The thesis will try to identify how to ensure that the main users of Danish investment property companies’ annual reports achieve a sufficient level of information to find recognition of investment property fair, which are the main and overall issue and topic of the thesis.
To conclude the thesis main problem, the thesis will search for answers to a series of survey questions where a respond has been deemed necessary to conclude on the overall issue.
The thesis includes a description of how the legislation is designed and purpose of the applicable law, including the actual requirements for the Danish investment property companies' annual reports, including the recognition, measurement and supportive information.
The thesis also includes an analysis of how the Danish investment property companies today use the by law applicable rules, including the recognition and measurement method used. On the basis of an analysis of the content of the Danish investment property companies' annual reports, the thesis will also include, an analysis of which of the users of these companies’ annual reports, who can be termed as main users.
The thesis includes a series of interviews with representatives of the main user groups, including an investor and owner, an auditor and a real estate broker.
The thesis’ conclusion, which is based on the thesis drew analyzes and interviews, show that the main users of the annual report for Danish investment property companies’ has far more disclosure requirements for investment property companies' annual reports, than has been required by the current legislation reviewed. Because of that, the law should be adjusted, so that it fully meets the main users of the annual reports requirements for information to assess the recognition of investment properties’ in the Danish investment property companies' external annual report for fair.
In the end the thesis will include a perspective which accounted for three different changes in the approach for the thesis which might have affected the thesis overall conclusion.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2017
Number of pages89