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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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