Informativeness of Fair Value Adjustments on Investment Properties: Relevance of Covenant Violation Concerns, Auditor Expertise, and Supplementary Disclosures
Even a decade after the enactment of IFRS 13 Fair Value Measurement, questions remain about faithful representation and usefulness vis-à-vis the perceived informativeness of fair values, especially those with unobservable inputs (i.e., Level 3 estimates). Prior studies show that fair value adjustme...
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| Format: | Others |
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Auckland University of Technology,
2022-04-04T04:23:46Z.
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| Online Access: | Get fulltext |