A note on auditing fair value of investment properties : practice briefing
Year of publication: |
2022
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Authors: | Nordlund, Bo ; Lorentzon, Johan ; Lind, Hans |
Published in: |
Journal of property investment & finance. - Bradford : Emerald, ISSN 1470-2002, ZDB-ID 2025925-6. - Vol. 40.2022, 1, p. 108-115
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Subject: | Auditing | Disclosure | Fair value | IAS 40 | IFRS 13 | Investment property | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Wirtschaftsprüfung | Financial audit |
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