The financial crisis has attracted the attention of many people on certain accounting principles, including the valuation of assets and liabilities at fair value in the accounts prepared under IFRS for banks and insurance companies. This article aims to assess how other sectors might be affected by this principle, particularly the investment property sector.
DICK, W. (2008). Les IFRS dans l'immobilier : juste valeur ou coût amorti ? Immobilier & Services, (21), pp. 20-21.