...Matthew S. Myers Purpose The purpose of this briefing is to propose a disclosure guidance for Monte Carlo simulation in valuation. Valuation standards permit, and increasingly require, simulation without requiring the valuer to disclose the assumptions it rests on – chiefly the probability...

... that the entry price at the time of acquisition normally corresponds to the exit price, as defined by fair value in IFRS 13. Fair value Disclosure Auditing Investment property IFRS 13 IAS 40 The quality of property valuations is important for the function of property markets...

... property and investment courses. Professor Peter Jones can be contacted at: pjones@glos.ac.uk © Emerald Group Publishing Limited 2014 Environmental impacts Disclosure Investments Hydraulic fracturing (fracking) Shale gas resources Property values The recent identification...

...Bo Nordlund Purpose The purpose of the article is to discuss how the demand for disclosure regarding property valuation in financial reports can be fulfilled. Design/methodology/approach The starting point is the generally established methods for property valuation and the different types...