Financial reporting standard: is market value for the existing use now obsolete?
Series: Journal of Property Investment and Finance ; 18(2) 2000, 212-224(13)Publication details: 2000Subject(s): Summary: 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).| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS62403 (Browse shelf(Opens below)) | 1 | Available | 106165-1001 |
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).