Investment property : fair value or cost model? : recent evidence from the application of IAS 40 in Europe
Year of publication: |
2022
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Authors: | Olante, Maria Elena ; Lassini, Ugo |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 56.2022, p. 1-16
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Subject: | Investment property | IAS 40 | Fair value | Accounting choice | EU-Staaten | EU countries | IFRS | Fair-Value-Bilanzierung | Fair value accounting |
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