Similar Search Results

Analyst coverage, market liquidity and disclosure quality : a study of fair-value disclosures by European real estate companies under IAS 40 and IFRS 13

Sundgren, Stefan; Mäki, Juha; Somoza-López, Antonio - In: The international journal of accounting : TIJA 53 (2018) 1, pp. 54-75

Persistent link: https://www.econbiz.de/10011865124

Ownership structure and accounting method choice : a study of European real estate companies

Mäki, Juha; Somoza-Lopez, Antonio; Sundgren, Stefan - In: Accounting in Europe 13 (2016) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012154380

Einfluss der unit of account auf die Ersterfassung und die Zeitwertermittlung von Renditeimmobilien in Ein-Objekt-Gesellschaften : der Fall - die Lösung

Diersch, Ulrich - In: IRZ : Zeitschrift für internationale Rechnungslegung 11 (2016) 3, pp. 101-103

Persistent link: https://www.econbiz.de/10011641113

THE PARTICULAR CASE OF SMES REGARDING FINANCIAL REPORTING AND ACCOUNTING FOR INVESTMENT PROPERTY

BONACI, CARMEN GIORGIANA; IENCIU, ALIN IONEL; MUSTATA, … - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2012)

The main objective of the present paper is to analyze the particular case of accounting for investment property when considering small and mediumsized entities. The first part of our study addresses the issue of SMEs financial reporting by synthesizing particularities being documented within...

Persistent link: https://www.econbiz.de/10010838269