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Investment property valuations – the wrong way

A European example of a non-compliant approach to measuring fair value Here’s another of the issues arising from extracts of enforcement decisions issued in the past by the European Securities and Markets Authority (ESMA) (for more background see here); this is from their 11th edition: “The issuer is a real estate company specialized in industrial…

June 4, 2015 in Fair value, IFRS, Investment property.

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