Impact of the fair value option for investment properties on capital market information, management's interest and valuation problems

被引：0

作者：

Haaker, Andreas ^{[1
]}

Schiffer, Thomas ^{[1
]}

机构：

[1] Univ Dusseldorf, Dusseldorf, Germany

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2014年 / 66卷 / 04期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In the case of investment properties IAS 40 allows for two valuation models: the cost model and the fair value model. If the latter is adopted, unrealized profits are recognized. In this paper, the option of using the fair value model is considered with regard to the usefulness of the information obtained, the false incentives which may arise, and the difficulties involved in ascertaining the fair value.

引用

页码：387 / 402

页数：16

共 34 条

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