Fair Value Measurement: IAS 40 vs. Exposure Draft - Couverture souple

Dirksen, Michelle

 
9783844308587: Fair Value Measurement: IAS 40 vs. Exposure Draft
Couverture souple
ISBN 10 : 384430858X ISBN 13 : 9783844308587
Editeur : LAP LAMBERT Academic Publishing, 2011

Synopsis

Because of the current credit crisis, the property market had become less active. The rising problem is how to determine the real values of the properties? The guidance on measuring fair value is dispersed across many standards and not always consistent. The IASB issued an exposure draft in May 2009 for a new standard ‘Fair value measurement' following the credit crisis. This book offers insight into the consequences of this proposed valuation standard. By a diagnostic gap analysis research the current situation will be compared with the desired situation in successful implementation. The three most important adjustments of the proposed valuation standard are extensively analyzed. The analysis should provide meaningful information about the introduction of the new standard ‘Fair value measurement' for the real estate sector, and should be especially useful for preparers and users of the financial statements in the real estate industry, or anyone else who is interested in the developments in fair value measurement and its impact on the property sector. Does the introduction of the proposed valuation standard really improve the financial statements in the real estate sector?

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Présentation de l'éditeur

Because of the current credit crisis, the property market had become less active. The rising problem is how to determine the real values of the properties? The guidance on measuring fair value is dispersed across many standards and not always consistent. The IASB issued an exposure draft in May 2009 for a new standard ‘Fair value measurement' following the credit crisis. This book offers insight into the consequences of this proposed valuation standard. By a diagnostic gap analysis research the current situation will be compared with the desired situation in successful implementation. The three most important adjustments of the proposed valuation standard are extensively analyzed. The analysis should provide meaningful information about the introduction of the new standard ‘Fair value measurement' for the real estate sector, and should be especially useful for preparers and users of the financial statements in the real estate industry, or anyone else who is interested in the developments in fair value measurement and its impact on the property sector. Does the introduction of the proposed valuation standard really improve the financial statements in the real estate sector?

Biographie de l'auteur

Michelle Dirksen (1988), The Hague. Recently graduated at Erasmus University Rotterdam with a BSc in Business Economics and a MSc in Accounting, Auditing and Control.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2011
Langue
anglais
ISBN 10 
384430858X
ISBN 13 
9783844308587
Reliure
Broché
Nombre de pages
72
Coordonnées du fabricant
non disponible
Personne responsable
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