...Hans Lind; Bo Nordlund Purpose The purpose of this paper is to discuss how the concepts market value (MV) and exit price should be interpreted in thin markets and how accounting rules may need to change to take this into account. Design/methodology/approach This is a conceptual paper using...

...Julian Lyon Purpose The purpose of this paper is to express a viewpoint in respect of proposed changes to accounting for leases. It aims to present a summary of accounting principles and behaviours in the property leasing markets. Design/methodology/approach The paper reflects analysis...

...Rachel Knubley Purpose The International Accounting Standards Board (IASB) is proposing a fundamental change to the way lease contracts are accounted for by both lessees and lessors. This article aims to summarise the proposed change. Design/methodology/approach This article explains why...

...Adela Deaconu; Anuta Buiga Purpose The study aims to measure the fair value (FV) regulation convergence and to present its determinant factors and effects. Design/methodology/approach An empirical approach is used based on the content analysis of the accounting and valuation referentials...

...Michael Evans; Nick French; Brenna O’Roarty Discusses the role of property within corporate organisations and, in particular, discusses the impact of real estate on the balance sheet of UK‐based corporate businesses. Also explains how new and proposed provisions from the Accounting Standards Board...

... MCB UP Limited 1992 Accounting Appraisals Economics Real estate Valuation Institutional Constraints on, and Forces for, Evaluation of Appraisal Precepts and Practices Originally published in 1986 James A. Graaskamp Keywords: Market value appraisal process accounting process...