This chapter explains the main features of IAS40 and demonstrates the differences between fair value and cost measurement approaches for investment property. It shows the effects of both measurement approaches on the reported financial performance by using a case study of a fictitious company. The remainder of the chapter is organized as follows. Section 2 explains the main features of IAS40. Section 3 demonstrates the adoption of the two measurement approaches by a fictitious company. Section 4 concludes the chapter.
The Effect of adopting cost or fair value measurements on financial statements : the case of IAS40 - investment property
SCAGNELLI, SIMONE DOMENICO;
2012-01-01
Abstract
This chapter explains the main features of IAS40 and demonstrates the differences between fair value and cost measurement approaches for investment property. It shows the effects of both measurement approaches on the reported financial performance by using a case study of a fictitious company. The remainder of the chapter is organized as follows. Section 2 explains the main features of IAS40. Section 3 demonstrates the adoption of the two measurement approaches by a fictitious company. Section 4 concludes the chapter.File in questo prodotto:
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