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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 |
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