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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Vidqvist, Samuel", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-11-26T19:40:16Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-11-26T19:40:16Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1804044", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/56003", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Fair valuen eli k\u00e4yv\u00e4n arvon soveltamisella omaisuuserien arvostuksessa on kansainv\u00e4lisess\u00e4 IFRS-s\u00e4\u00e4nn\u00f6st\u00f6ss\u00e4 jo pitk\u00e4t perinteet. T\u00e4m\u00e4n lis\u00e4ksi Suomen kansallinen uusi kirjanpitolaki tuli voimaan 1.1.2016 ja uudistunut lains\u00e4\u00e4d\u00e4nt\u00f6 laajensi k\u00e4ypien arvojen soveltamisen mahdollisuutta sijoituskiinteist\u00f6jen sek\u00e4 rahoitusinstrumenttien osalta. Aihe on t\u00e4rke\u00e4, koska arvostuksiin sis\u00e4ltyv\u00e4 harkinnanvaraisuus saattaa vaikuttaa eritt\u00e4in olennaisesti taseella esitettyjen omaisuuserien kirjanpidollisiin arvoihin.\r\n\r\nT\u00e4ss\u00e4 tutkimuksessa tarkastellaan, miten k\u00e4yv\u00e4t arvot vaikuttavat tilinp\u00e4\u00e4t\u00f6sinformaatioon sek\u00e4 mit\u00e4 erityispiirteit\u00e4 niiden tilintarkastukseen liittyy. Aihetta l\u00e4hestyt\u00e4\u00e4n tilintarkastajien n\u00e4k\u00f6kulmasta.\r\n\r\nVastauksia tutkimuskysymykseen haetaan haastattelemalla kahta KHT-tilintarkastajaa. Tutkimuksen teoriaosuus kootaan kirjallisuudesta, lains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4 ja muusta viranomaiss\u00e4\u00e4ntelyst\u00e4 sek\u00e4 tutkimusartikkeleista. Big 4 \u2013tilintarkastusyhteis\u00f6iden tuottamia materiaaleja hy\u00f6dynnet\u00e4\u00e4n my\u00f6s mahdollisuuksien mukaan.\r\n\r\nTutkimuksen keskeiset havainnot ja johtop\u00e4\u00e4t\u00f6kset voidaan tiivist\u00e4\u00e4 seuraaviin p\u00e4\u00e4kohtiin. Haastatellut tilintarkastajat kokivat, ett\u00e4 FAS ja IFRS jatkavat l\u00e4hentymist\u00e4 vaikka verolains\u00e4\u00e4d\u00e4nt\u00f6 saattaa hidastaa kehityst\u00e4 Suomessa. Tilinp\u00e4\u00e4t\u00f6sinformaation k\u00e4ytt\u00f6kelpoisuuden katsottiin k\u00e4ypien arvojen my\u00f6t\u00e4 kohentuvan. Tilintarkastuksen n\u00e4k\u00f6kulmasta k\u00e4ypien arvojen soveltaminen lis\u00e4\u00e4 asiantuntijuuden merkityst\u00e4, mik\u00e4 lis\u00e4\u00e4 my\u00f6s erilaisten erityisasiantuntijoiden tiet\u00e4myksen kysynt\u00e4\u00e4. T\u00e4m\u00e4 saattaa nostaa my\u00f6s agenttikustannusten m\u00e4\u00e4r\u00e4\u00e4 tilintarkastuspalkkioiden muodossa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Samuel Vidqvist (saervidq) on 2017-11-26 19:40:14.884635. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =False]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-11-26T19:40:16Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711264376.pdf: 230133 bytes, checksum: c1c0cb2a9cd5a358de2599f5d6947461 (MD5)\r\nlicense.html: 1140 bytes, checksum: 7c704838b5572ca0819def7bfa6c32d5 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-11-26T19:40:16Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711264376.pdf: 230133 bytes, checksum: c1c0cb2a9cd5a358de2599f5d6947461 (MD5)\r\nlicense.html: 1140 bytes, checksum: 7c704838b5572ca0819def7bfa6c32d5 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (48 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "k\u00e4yp\u00e4 arvo", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Fair value -arvostusten tilintarkastamisen erityispiirteit\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201711264376", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-11-26T19:40:17Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonm\u00e4\u00e4ritys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "lains\u00e4\u00e4d\u00e4nt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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