A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe
Carneiro Holanda, Camila
- Publisher: Umeå universitet, Företagsekonomi
Fair value | real estate | disclosures | quality | IAS 40 | IFRS 13 | compliance | investment properties | Europe
IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through ...