several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question …

The valuation of property companies and fair value accounting for investment properties under IFRS are closely … easily be determined, as under IFRS investment property is reported using a fair value approach. This paper examines the …

an enterprise. It aims to argue that SMEs reporting according to IFRS can – in some cases – benefit from better credit … can be a motivation for SMEs to change the system of financial reporting from German-GAAP to IFRS. Surprisingly …, enterprises can in some cases even expect a “rating bonus” in the pricing of the credit, if they provide an IFRS statement instead …

Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are … therefore can easily be determined, as under IFRS investment property is often re-ported using a fair value approach. This paper …

institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …