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Keywords: Real estate industry
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Journal Articles
The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (6): 729–747.
Published: 20 October 2020
... Investment property Real estate industry This study examines the information content of changes in the fair value (hereafter, CFV) of investment property [ 1 ], reported and disclosed under the international accounting standards (IAS) investment property and the International Financial Reporting...
