Digital library of construction informatics and information technology in civil engineering and construction
 
ITC
Digital library
SciX
Tower of Babel
Home All papers Browse by series Browse by authors Browse by keywords Browse by years
Paper: eres2012_296
Paper title: Valuation standards around the world
Authors: Ion Anghel and Costin Ciora
Summary: In the actual context (with issues like as viability of the global markets, cross-border transactions, transparency in financial reporting etc.) it is a common interest for professional valuers, investors, universities, researchers etc. to consider a convergent set of global professional valuation standards. It is also in their best interest to work towards enhancement and refinement of valuation methodologies and applications to be prepared to address valuation issues that are bound to arise in the future. On the other hand the globalization has been requiring a uniform measure for fair value of enterprises’assets, which drove the implementation of International Financial Reporting Standards (IFRSs) in many countries. And at the same time, the presence of the International Valuation Standards (IVS) has been increasing as a uniform measure of assets’ value. This paper presents a survey results and shows some consideration and necessary challenges for different countries.
Type: normal paper
Year of publication: 2012
Series: ERES:conference
Download paper:
Citation: Ion Anghel and Costin Ciora (2012). Valuation standards around the world. 19th Annual European Real Estate Society Conference in Edinburgh, Scotland, http://itc.scix.net/paper/eres2012_296
hosted by University of Ljubljana University of Ljubljana

includes:

CIB
W78

ECCE

ITcon
© itc.scix.net
inspired by SciX, ported by Robert Klinc [2019]