Financial reporting standard: is market value for the existing use now obsolete?
Dunckley, J.
Financial reporting standard: is market value for the existing use now obsolete? - 2000 - Journal of Property Investment and Finance 18(2) 2000, 212-224(13) .
Backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in resolution of such issues. (Journal abstract).
VALUATION STANDARDS
INTERNATIONAL VALUATION STANDARDS
ACCOUNTING STANDARDS
FINANCIAL REPORTING
MARKET VALUE
EXISTING USE
FAIR VALUE
DEPRECIATED REPLACEMENT COST
DRC
OPTIMISED DEPRECIATED REPLACEMENT COST
DEPRECIATION
Financial reporting standard: is market value for the existing use now obsolete? - 2000 - Journal of Property Investment and Finance 18(2) 2000, 212-224(13) .
Backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in resolution of such issues. (Journal abstract).
VALUATION STANDARDS
INTERNATIONAL VALUATION STANDARDS
ACCOUNTING STANDARDS
FINANCIAL REPORTING
MARKET VALUE
EXISTING USE
FAIR VALUE
DEPRECIATED REPLACEMENT COST
DRC
OPTIMISED DEPRECIATED REPLACEMENT COST
DEPRECIATION