Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40
Year of publication: |
2016
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Authors: | Alhusaini, Walid ; Elshamy, Mostafa |
Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 6.2016, 2, p. 100-117
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Subject: | value relevance | property investments | international accounting standard number 40 | fair value accounting | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | Großbritannien | United Kingdom |
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