Fair Value Disclosure Requirements - A study of Investment property valuations in Sweden before and after IFRS 13
Pettersson Norin, Gustaf
- Publisher: Umeå universitet, Företagsekonomi
fair value | disclosure requirements | IFRS 13 | IAS 40 | investment property | investors | auditors. | Business Administration | Företagsekonomi
The new accounting standard IFRS 13 had its mandatory implementation January 1 st 2013. The main reason for the implementation was to eliminate inconsistencies and reduce complexities in fair value measurements. The new disclosure would therefore enable public real esta...