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Keywords: IFRS
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Journal Articles
The role of investment property appraisal in European real estate companies
Available to Purchase
Journal of European Real Estate Research (2020) 13 (1): 105–122.
Published: 05 February 2020
... and balance sheet. Pre-IFRS practices in the EU region were heterogenous and not standardized from one country to another. In Germany, for example, revaluations were not allowed at all, while in Greece, it was possible to reevaluate fixed assets every four years following a special revaluation index...
