European Real Estate Properties Valuation: Ten Years After Adopting IFRS 13

IFRS 13 had its mandatory implementation on January 1st, 2013. The new accounting standard, which represents one step closer to harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting...

Full description

Bibliographic Details
Main Authors: Miroslav Škoda, Kateřina Bočková, Viera Guzoňová
Format: Article
Language:English
Published: Ital Publication 2023-09-01
Series:HighTech and Innovation Journal
Subjects:
Online Access:https://hightechjournal.org/index.php/HIJ/article/view/433