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Financial reporting standards: is market value for the existing use now obsolete? International valuation standards put into practice

Financial reporting standards: is market value for the existing use now obsolete? International... This paper backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in the resolution of such issues. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Property Investment & Finance Emerald Publishing

Financial reporting standards: is market value for the existing use now obsolete? International valuation standards put into practice

John Dunckley
Journal of Property Investment & Finance , Volume 18 (2): 13 – Apr 1, 2000
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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1463-578X
DOI
10.1108/14635780010324358
Publisher site
See Article on Publisher Site

Abstract

This paper backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting. Also discussed is the role that interaction and debate between international bodies, such as IVSC and IASC, has in the resolution of such issues.

Journal

Journal of Property Investment & Finance – Emerald Publishing

Published: Apr 1, 2000

Keywords: Standards; Valuation; Financial reporting

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