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Financial reporting about investment properties: evidence from Portuguese listed companies
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Orientador(es)
Resumo(s)
Companies are increasing their investment properties; however they are not disclosing the information that is required by the IAS 40. It regulates the financial reporting of those assets, it defines the scope and the models that companies may use when measuring their investments properties. This research provides insights to understand which model the companies choose (fair value or the cost model) and why. The findings suggest that the Portuguese listed companies do not provide satisfying information about investment properties, as increases the financial leverage or the age of a company, it is more likely to adopt the fair value model.
Descrição
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
Palavras-chave
Investment properties Cost model Fair value model Measurement