...Bo Nordlund; Johan Lorentzon; Hans Lind Purpose The purpose of this article is to study how fair values in financial reports are audited. Design/methodology/approach The study is a qualitative case study based on in-depth interviews. Findings One important finding is that auditors anchor...

... Emerald Publishing Limited Licensed re-use rights only Accounting IFRS Property valuation Market value Fair value Thin markets In practice, there seems to be no consensus about what the definition of a market value (MV) really means in some situations in the real estate market...

...Konstantinos J. Liapis; Evangelos D. Politis Purpose The purpose of this paper is to study the effect of income and property taxes on property assets through the application of fair value accounting and deferred income tax standards. Design/methodology/approach This approach is based...

.... For owner occupied property, the relevant international accounting standard is IAS 16 and national standard, in an Australian context, is AASB 116 (AASB, 2006). As stated above, following recognition at cost, an entity may elect to record assets in financial statements at cost or fair value, provided...

... in a sales adjustment grid. Thus, the application of fuzzy logic simply provides a means for computers to mine data sets for the closest comparables. © Emerald Group Publishing Limited 2011 Expert system Property values Sales adjustment grid Non‐parametric statistics Property Fair value...

... of market value and fair value definitions to the evidence required for a supportable opinion of either. Design/methodology/approach The paper provides conceptual foundations for the terms “market value” and “fair value” and reviews their meanings and applications in a historical context. Business...

... on the amount of disclosure in some situations [6] . Disclosure Fair value Property Assets valuation Financial reporting Since it is difficult to measure fair values of investment properties with precision and common uncertainty intervals in valuations could have severe impact on the level...

...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...