...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...

... Publishing Limited 2019 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...

...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...

...). As stated above, following recognition at cost, an entity may elect to record assets in financial statements at cost or fair value, provided that fair value can be reliably measured. IAS 16 paragraph 6 defines fair value as the amount for which an asset could be exchanged between knowledgeable willing...

... 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...

...‐parametric statistics Property Fair value Sales management United States of America © Emerald Group Publishing Limited 2011 In practice, and particularly in the short‐run, the residential real estate market is more accurately described with a Nash equilibrium, in which a finite number...

... about what information that should be disclosed concerning property valuation is an original contribution of the paper. Disclosure Fair value Property Assets valuation Financial reporting The purpose is to discuss a proper level of disclosure information regarding applied methods...

...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...