The Role of Director's Valuations in Balance Sheet Reporting - PRRES
excused as the inadequate valuation of assets was not critical. Similarly, whilst the general rules and guidance on property valuations under IFRS are provided .
http://www.prres.net/papers/Parker_The_Role_of_Directors.pdf

The Reliability of Investment Property Fair Values Under IFRS - SSRN
May 18, 2010 . The valuation of property companies and fair value accounting for investment properties under IFRS are closely affiliated with each other.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1609702



Investment Properties - An Overview
Investment property is property (land or a building or both or a part) held by the . in case of traded shares and property valuation reports for real estate properties. . an entity will measure its investment property in accordance with the IAS 16's .
http://www.morisonmenon.com/investment_properties_an_overview.php

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Fair value reporting for investment properties ... - CFOdirect Network
History of investment property standard under IFRS . . valuations are generally level 3 under the current fair value framework and point to the inherent .
http://cfodirect.pwc.com/CFODirectWeb/download?sourcetype=contentattachment&content=MSRA-89KSP7&filename=Fair%20Value%20Reporting%20for%20Investment%20Properties%20US%20GAAP.pdf

New York, NY
9/18/2012
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IAS 40 — IAS Plus
IAS 40 'Investment Property' applies to the accounting for property (land and/or . Investment properties are initially measured at cost and, with some . the extent to which the fair value of investment property is based on a valuation by a .
http://www.iasplus.com/en/standards/standard39

Newark, NJ
9/13/2012
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Surveying IFRS for real estate - Ernst & Young
29%. External valuations. 63%. IAS 40 Investment Property defines fair value as “ the amount for which an asset could be exchanged between knowledgeable, .
http://www.ey.com/Publication/vwLUAssets/Surveying_IFRS/$FILE/Surveying_IFRS_for_real_estate.pdf

Edison, NJ
9/17/2012
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AccountingWEB.co.uk guide to Investment Properties ...
Jul 25, 2011 . SSAP 19 Accounting for Investment Properties is an old standard but is still . it differs with that of its international counterpart, IAS 40 Investment Property. . On 31 December 2010 a valuation exercise revealed that the market .
http://www.accountingweb.co.uk/topic/accountingwebcouk-guide-investment-properties/515059

Edison, NJ
9/10/2012
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Journal of Property Investment & Finance - Emerald
Journal of Property Investment & Finance. Emerald Article: Need for disclosure regarding property valuations in financial reports according to IFRS. Bo Nordlund .
http://www.emeraldinsight.com/journals.htm?articleid=1876423&show=pdf

Bound Brook, NJ
9/17/2012
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A Guide Through IFRS for Small and Medium ... - RSM International
requires disclosure of the fair value of investment property measured under the . correspond to IAS 41, Agriculture, IFRS 6, Exploration for and Evaluation of .
http://www.rsmi.com/attachments/approved/rsm-international---service-literature/en/FINALIFRSforSMEs.pdf

Bound Brook, NJ
8/31/2012
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Fair value measurement according to IFRS 13 in
Future investment expenses to improve a real property or increase its value may . IFRS 13 describes three widely spread valuation techniques to determine the .
http://www.trinavis.com/en/current-issues/topics/juli-2011/fair-value-measurement-according-to-ifrs-13-and-its-implications-for-the-accounting-treatment-of-real-estate/

Newark, NJ
8/10/2012
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IAS 16 Property, plant and equipment - WorldGAAPinfo.com
(c) recognition and valuation of exploration and evaluation assets (see IFRS 6. Exploration for . investment' contained in IAS 40 Investment Property. Once you .
http://www.worldgaapinfo.com/pdf/IAS/IAS16.pdf

Parsippany, NJ
9/1/2012
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IFRS Practice Issues: Investment property under construction - KPMG
Council Guidance Note 17: The Valuation of Investment Property under Construction. The text of this publication is referenced to IFRSs in issue as at 1 March .
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/IFRS-Practice-Issues/Documents/IFRS-Practice-Issues-Investment-property-under-construction.pdf

Mount Olive, NJ
9/17/2012
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International Financial Reporting Standards (IFRS) - CPA Australia
some jurisdictions the requirements of a particular IFRS may not have been adopted. . Investment property is defined as land or a building, or part of a building, held to . or disclosed in the financial statement) is based on a valuation by an .
http://www.cpaaustralia.com.au/cps/rde/xbcr/cpa-site/IAS_40_investment_property.pdf

Newark, NJ
7/18/2012
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A practical guide to amended IAS 40 - PwC
IAS 40. It decided that investment property within the scope of IAS 40 being . In this case, management uses alternative valuation methods such as discounted .
https://www.pwc.com/gx/en/asset-management/assets/practical-guide-to-amended-ias-40.pdf

New York, NY
9/18/2012
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Investment Property IAS 40 - Suncorp Valuations Ltd.
IFRS VALUATION SERVICES FOR INVESTMENT PROPERTY. DOES YOUR ORGANIZATION HAVE .F_.lNANClAl_. THE TIME AND RESOURCES TO .
http://www.suncorp.ca/Investment%20Property%20IAS%2040.pdf

Bound Brook, NJ
9/7/2012
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Fair Value Centre Valuation services for the private equity ... - Deloitte
(IFRS 3). Impairment of assets (IAS 36). •. Valuation of intangible assets (IAS 38). •. Fair value of unquoted securities (IAS 39). •. Valuation of investment property .
http://www.deloitte.com/assets/Dcom-Luxembourg/Local%20Assets/Documents/Brochures/English/2010/lu_en_fairvaluecentre_28052010.pdf

Freehold, NJ
9/19/2012
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IVSC Investment Property Project - International Valuation ...
expertise in preparing valuations of investment properties,. • preparers and auditors of . Compliance with IFRS 13 and the US equivalent. • Demonstration of .
http://www.ivsc.org/~ivscorg/sites/default/files/IP%20Project%20Brief%20Feb%202012.pdf

New York, NY
8/16/2012
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Asset revaluations in New Zealand under IFRS
considered in the revaluation of intangible assets and of investment property. This paper . Setting out the obligations in the NZ IFRS regarding the practice of revaluations, whether (or in . be valued (i.e., fair value, market value, cost, etc.).
http://www.comcom.govt.nz/assets/Pan-Industry/Input-Methodologies/Workshops/Airports/Post-Airport-Workshop/BARNZ-Wong-Airports-Post-Workshop-Submission-8-March-2010-Asset-Revaluations-in-NZ-under-IFRS.pdf

North Brunswick, NJ
8/8/2012
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IFRS: Coming to America
For investment property, both GAAP and IFRS approve of a historical cost . if the two sets of standards result in reflecting different assets and asset valuations, .
http://www.journalofaccountancy.com/Issues/2007/Jun/IfrsComingToAmerica.htm

New York, NY
9/18/2012
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IAS 40 Investment Property
(b)recognition of lease income from investment property (see also IAS 18 . to determine the fair value of investment property on the basis of a valuation by an .
http://www.readyratios.com/reference/ifrs/ias_40_investment_property.html

NJ
9/16/2012
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IAS 40: Investment property - International Financial Reporting ...
IAS 40. Investment Property Issued in April 2000. Revised in December 2003 . IFRS 6: Exploration for and evaluation of mineral resources · IFRS 7: Financial .
http://www.ifrsclass.com/gaap/ias/ias-40.htm

Clark, NJ
9/18/2012
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IAS_40_Investment_Property__upd.zip
However, IAS 40 applies to existing investment property that is being . Appraisers utilised to provide valuations for clients should be recognised by the bank as .
http://www.banks2ifrs.ru/cgi-bin/get.cgi?file=1614&lng=en

West Orange, NJ
9/16/2012
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Valuation of investment property - Finanstilsynet
IAS 40.30 permits entities to choose either of two accounting models when valuing investment property: • a fair value model. • a cost model. The entity shall apply .
http://www.finanstilsynet.no/Global/English/Listed_issuers_Prospectuses/Listed_issuers/Valuation_of_investment_property_2010.pdf

West Orange, NJ
9/16/2012
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Disclosure Requirements related to Investment Property - GUPEA
The standard IAS 40 implicated a possibility of valuing investment property at fair value, which has contributed to new disclosure requirements connected to the .
http://gupea.ub.gu.se/bitstream/2077/7501/1/06-07-90.pdf



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The reliability of investment property fair values under IFRS - Emerald
Abstract: Purpose – The valuation of property companies and fair value accounting for investment properties under IFRS are closely affiliated with each other.
http://www.emeraldinsight.com/journals.htm?articleid=1906064

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