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Valuation accuracy usually conjures up images of empirical studies of comparisons between sales and valuations and different valuations of the same properties, and a number of references to these studies are included in the paper. However, this paper concentrates on the institutional influences...
Persistent link: https://www.econbiz.de/10014897964
Purpose – The purpose of the paper is to investigate issues associated with the application of international and national accounting and valuation standards to owner occupied property for financial reporting purposes. Design/methodology/approach – The regulatory framework and relevant...
Persistent link: https://www.econbiz.de/10014898320