Relevant bibliographies by topics / International Valuation Standards

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'International Valuation Standards'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "International Valuation Standards"

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Shapoval, T. V. "Legal nature of the ivsc international standards." Uzhhorod National University Herald. Series: Law, no. 63 (August 9, 2021): 171–77. http://dx.doi.org/10.24144/2307-3322.2021.63.30.

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The article is focused on legal nature of International Valuation Standards Committee (renamed to International Valuation Standards Council in 2008) and implementation of its valuation standards by states and international organizations. The paper concentrates on legal gaps regarding the application aspects of property value calculations in international law. Treaties do not provide substantial determinacy, include no instruction or the appropriate methodology on numerous calculation issues and typically set forth only basic standard of valuation such as standard of fair market value of property for the calculation of compensation. It shows that lack of standards for determining awards of compensation creates a source of uncertainty for protection in international public law. The issue discusses a framework where international valuation standards of international non-governmental organizations are given legal weight and serve as guidelines for the calculation of awards. After establishing the legal basis for an award, tribunals use their impression of valuation best practices as well as discretion to conduct the analysis. The result depends on the assumptions and philosophy of the adjudicating tribunal. It is emphasized that international arbitration practice in measures of compensation should be based on principles of fairness and reasonableness. Part of the issue is based on Directive of European Union with provisions that valuation standards of states should take into account internationally recognised valuation standards, in particular those developed by the International Valuation Standards Committee, the European Group of Valuers’ Associations or the Royal Institution of Chartered Surveyors. Member states of European Union admitted valuation standards of international non-governmental organizations as reliable standards for the credit purposes after the financial crisis, which has shown that irresponsible behaviour by market participants can undermine the foundations of the financial system leading to potentially severe social and economic consequences.
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Komar, Irina. "Features of determining the market value of retail real estate and individual trade related properties during pre-trial evaluation and forensic examination." Real estate: economics, management, no. 1 (May 17, 2021): 20–24. http://dx.doi.org/10.22337/2073-8412-2021-1-20-24.

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The present article deals with the specifics of valuation of retail property and individual trade related properties on the basis of the international experience and as recommended by International Valuation Standards and RICS (The Royal Institution of Chartered Surveyors (Great Britain)) valuation standards (Red Book). The present article is justified as currently Russia lacks a standard, uniform for the valuers or legal experts, to be used for the purposes of valuation of similar subjects. At the same time, methodical literature is insufficient while there are numerous property disputes that call for pre-court valuations and expert evidence of valuation of such subjects, including numerous litigations arising out of bankruptcy or establishing cadaster value to the amount of market value. The author reviews the existing approaches to valuation of real estate in accordance with both the international and national standards and awards professional recommendations pertaining to the use of the income approach to value retail real properties and individual trade related properties. The definitions and metrics of the above real properties’ groups are described separately. Also, the author provides guidelines for inquiry of the documents and information necessary for the acquisition of the data to be used in the course of valuation and expert evidence. All pricing factors are described in detail in the present article against the examples of retail real properties and individual trade related properties (say, hotel) and explanation of their effect on the market value in case the income approach is applied is provided.
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French, Nick, and Laura Gabrielli. "Pricing to market." Journal of Property Investment & Finance 36, no. 4 (July 2, 2018): 391–96. http://dx.doi.org/10.1108/jpif-05-2018-0033.

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Purpose Since the global financial economic crisis hit the world markets in 2007/2008, the role of property valuation has been under greater and greater scrutiny. The process of valuation and its quality assurance has been addressed by the higher prominence of the International Valuation Standards Council (IVSC). This is a significant initiative worldwide. However, there has been little written on the appropriate use of valuation approaches and methods in market valuations. There is now a hierarchy of valuation definitions. In order, there are valuation approaches, valuation methods and, as a subset of the methods, techniques or models. The purpose of this paper is to look at the importance of identifying the appropriate approach to be adopted in market valuations and the methods, techniques and models that should be applied to determine market value. Design/methodology/approach This practice briefing is an overview of the valuation approaches, methods and models available to the valuer and comments on the appropriateness of valuation each in assessing market value. Findings This paper reviews the IVSC-recognised approaches and prompts the valuer to be careful with the semantics involved so that they are better placed to provide an unambiguous service to their clients. Practical implications The role of the valuer in practice is to identify the appropriate approach for the valuation of the subject property, choose the right method and then apply the correct mathematical model for the valuation task in hand. Originality/value This provides guidance on how valuations can be presented to the client in accordance with the International Valuation Standards.
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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (January 7, 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (February 25, 2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

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This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.
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Speidell, Lawrence S., and Vinod B. Bavishi. "GAAP Arbitrage: Valuation Opportunities in International Accounting Standards." Financial Analysts Journal 48, no. 6 (November 1, 1992): 58–66. http://dx.doi.org/10.2469/faj.v48.n6.58.

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Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.
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Yakubovsky, V. "EUROPEAN VALUATION STANDARDS EVS–2016 AND THEIR INTERRELATION WITH EU LEGISLATION." ACTUAL PROBLEMS OF INTERNATIONAL RELATIONS, no. 134 (2018): 77–89. http://dx.doi.org/10.17721/apmv.2018.134.0.77-89.

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The article is devoted to analysis of new edition of European Valuation Standards EVS–2016 and the interrelation with European Legislative and Normative basis. Reviewed are structure and content of so called “Blue Book” of EVS–2016 standards issued by The European Group of Valuer’s Associations (TEGoVA) which are enforced from 01 June 2016. Underlined is the fact that these standards are highly structured and include not only five basic valuation standards but also some sets of supporting documents such as Guidance Notes and Technical Documents. Close interrelation of TEGoVA’s standards with European legislation is demonstrated and analyzed as one of the important and specific their peculiarity in comparison with other international valuation standards. This is specially marked by the fact that standards itself are already included into several European Directives and Regulation of mandatory character. This remarkably increase role and significance of EVS–2016 standards both for international and domestic valuation practice and should be closely considered during process of actualization of national property valuation standards.
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Beryoza, A. O. "Valuation of Biological Assets at Fair Value." World of new economy 13, no. 3 (December 3, 2019): 59–70. http://dx.doi.org/10.26794/2220-6469-2019-13-3-59-70.

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Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with units in different countries of the world. Special issues of information support of management in agricultural organisations have become very important in the conditions of the market economy. Clear and transparent accounting in such enterprises requires the existence of common international standards. Such standards could become International Financial Reporting Standards (IFRS). They are designed to provide an understanding of financial processes in different countries for the interaction between investors and potential investment projects located in different national accounting systems. The standard “Agriculture” has great importance for the Russian Federation. Agriculture is one of the leading sectors of our country, supplying products for both domestic and foreign market. Accordingly, the adoption of this standard and the implementation of its provisions is an important and urgent issue of today’s economic reality. Introduction of this standard leads to the formation of fundamentally new methodological bases of the accounting of agricultural activities based on the market value of assets because paragraphs 12–13 of this Standard states that during the initial and subsequent valuation of biological assets will be measured at their fair value fewer costs to selling. Thus, the need to allocate biological assets in the separate account-economic category, their reflection in the accounting at fair value by the provisions of IAS 41 has determined the relevance of the topic, goal, objectives and logic of the article.
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Augustyniak, Hanna, Jacek Laszek, Krzysztof Olszewski, and Joanna Waszczuk. "Property valuation for mortgage purposes in Poland." Property Management 36, no. 2 (April 16, 2018): 234–47. http://dx.doi.org/10.1108/pm-09-2016-0049.

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Purpose The purpose of this paper is to describe the property valuation methods that are applied in Poland. It shows that they base on international standards and are a reliable source of information for international investors and banks. Design/methodology/approach The valuation methods are described and critically assessed, potential problems are pointed out. The analysis of lending risk is analysed on data about non-performing loans (NPL). Findings Polish valuation methods are in line with international methods, but there are some risks, like small number of transactions, subjective behaviour of valuers. The low NPL ratios indicate that the valuation works correctly. Practical implications The Polish valuation methods are trustworthy, non-performing mortgage ratios are low, however, banks and investors should ask whether there is a local zoning plan. Moreover, they should look critically at the comparables that were used during the valuation process, if in their opinion the valuation is overly low or high. Originality/value This paper focusses on valuation from a financial stability perspective. It uses Polish literature and data on NPLs to give an insight on valuation of property and mortgage risk in Poland. Besides the review of the methods it points out the problems related to valuation uncertainty, such as the risk of subjective behaviour of valuers and the low number of transactions in some regions, which are used for valuations.
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Dissertations / Theses on the topic "International Valuation Standards"

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Brumovský, Martin. "STANDARDIZACE A HARMONIZACE ZNALECKÉHO POSTUPU PŘI ZJIŠTĚNÍ OBVYKLÉ CENY NEMOVITOSTI." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-234300.

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In the current context of globalisation and development of international investment market along with increasing influence of European Union legislation and activities of professional organisations, there is an urgent need for standardisation and harmonisation of not only valuation procedures but also individual terms, definitions, approaches, methods and requirements for the qualification of valuers. This takes on special importance particularly in the field of real property valuation and market value („the usual price“ according to Czech law) assessment. At present there are three large international organisations contributing significantly to the development of this process through the development of their standards. The main objective of this thesis is standardisation and harmonisation of expert valuation procedure in establishing real property market value (the usual price), particularly in view of international valuation standards, namely IVS, EVS and the Red Book. To achieve this main goal it was necessary to clarify at first several related issues, as proper understanding of the background and context in particular is always an indispensable basis for successful harmonization process. The result of this work is thus both the design of a standard and harmonised procedure carried out by a qualified valuer in establishing the market value (the usual price), and the clarification of related issues, terms, definitions, methods and valuation approaches used in the Czech Republic and abroad, as well as the requirements imposed on the resulting report, etc.. The knowledge and information from this work will thus contribute to the development of the field of forensic engineering both in terms of theory, practice and teaching.
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Jachan, Tomáš. "Analýza požadavků oceňovacích standardů RICS a jejich aplikace v posudku o ocenění majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232531.

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This diploma thesis is about the valuation of property, it is focused to requirements of international valuation standards RICS. The motivation of this thesis is popularization of using RICS standards in Czech Republic. These standards have not been translated to Czech language yet. Requirements of these standards are dispersed to many chapters in these standards. The aim of this thesis is analysis of RICS standards and their implication to valuation report according to Czech law. Analysis is made with structured approach with using systematic concept. Analysis refers to valuer, valuation process and valuation report. These objects are structured again. The results are implicated to valuation report according to Czech law and compliance to RICS standards too.
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Hlásková, Michaela. "Analýza požadavků oceňovacích standardů IVS a jejich aplikace v posudku o ocenění majetku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232532.

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The motivation to this master`s thesis is an increasing demand on evaluation of expertise report in conformity with requirements of internationally accepted standards as well as with national legal regulations. This master`s thesis is focused on defining of requirements of International Valuation Standards – IVS. The objective of the introductory study of this thesis is an effort to provide overview of the structure, the history and development of International Valuation Standards – IVS. The introductory study points out that the IVS standard is not stationary one, but shows the importance to keep the continuous track and analyze other possible information sources in connection to it. The main objective is to analyze the principal requirements of International Valuation Standards for expert as a person, expertise activity and required features of expertise report. The gained information is processed on the base of an expertise system approach, where the expertise is interpreted as a structured object with principal features: expertise object, expertise problem, expertise activity, expertise report and expert. Established findings are then analyzed regarding to such interpreted system approach of expertise and applied in the determination of type of approach which an expert should follow in the procedure of making out an expertise report of property valuation. Finally, an example expertise report for valuation of real estate is compiled. Such expertise report could be considered in conformity with national legal regulation as well as with requirements of International Valuation Standards – IVS. The expertise report is a practical example of findings of this master`s thesis.
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Prosserová, Kateřina. "Vykazování vybraných skupin aktiv podle IFRS, US GAAP a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417353.

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The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.
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Horáková, Kateřina. "Vykazování stálých aktiv podle české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383566.

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The theme of the diploma thesis is „Reporting of tangible fixed assets according to Czech accounting legislation and IFRS “. The goal is to characterize the tangible fixed assets, its amortization, valuation, acquisition from the point of view how it is characterized by Czech accounting legislation and International accounting standards. Part of the thesis is the comparison of individual systems and pointing to the most significant differences in reporting and application to the particular entity.
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Střasák, Tomáš. "Vykazování vybraných skupin aktiv podle IFRS a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402049.

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The diploma thesis „Reporting of Selected Groups of Assets according to IFRS and Czech Accounting Legislation“ focuses on comparation of reporting of tangible fixed assets in various accounting systems. Thesis examines valuation, amortization and financial leasing. Also, thesis focuses on assessing the impact on financial statements and the impact on economic result.
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Müllerová, Denisa. "Dlouhodobý hmotný majetek z pohledu české účetní legislativy a mezinárodních účetních standardů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-240978.

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The thesis topic „Fixed Assets According to Czech Accounting Legislation and International Financial Reporting Standards“ is to characterize valuation, amortization, decrease the values, reserves and leasing with relation to tangible asset sunder the rules of Czech accounting legislation and International Financial Reporting Standarts, as well as carry out a comparison of the two systems by high lifting the key differences in reporting. The theoretical approach is used to show the differences in the reporting of fixed assets for a specific accounting unit keeping accounts according to Czech accounting legislation which is considering the possibility of preparing consolidated financial statements in accordance with International Financial Reporting Standards.
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Valihrachová, Lea. "Rozdíly mezi českou účetní legislativou a mezinárodními účetními standardy u dlouhodobého majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-374717.

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There is a significant number of differences between the Czech accounting legislation and the International Financial Reporting standards in the area of posting and presentation of non-current assets. These are eliminated by the process of harmonization within the European Union. Harmonization process shows clear advantages for the users of financial information; however, the process is still not fully completed. Continuous changes in accounting rules also bring to business a lot of complications and additional costs. The diploma thesis presents a comparison of both accounting conceptions; shows a discussion on their advantages and disadvantages and demonstrates the impact of different approaches to booking for non-current assets to the financial statements of a business entity.
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Guimarães, Israel Efraim. "Impacto da adoção do IFRS na avaliação das empresas brasileiras." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19463.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The economic environment, after several changes and global impact with advent of technology and expansion of communications currently, has required from companies a universal financial language. It has known as international accounting standards, also called IFRS - (International Financial Reporting Standards). In Brazil, that deployment has begun in 2007, with the publication of specific law called “Brazilian Accounting Harmonization with International Financial Reporting Standards”, which has changed the structure that law have used by companies and stock market's corporations. The first studies have shown greater transparency and quality of financial statements, since it had adhered to fair value accounting to set accountability values. This research has been motivated by the topicality and importance of the issue harmonization of IFRS around the world and value-based on accounting management like best practices. The first tested hypotheses have been shown (i) the adoption of IFRS haven’t affected the book value substantially and the Market Value of Companies (VME). In addition, (ii) there hasn’t changed significant statistically at Free Cash Flow (FCF) and on EBITDA’s companies that have been adopted IFRS rules. This study has conducted with the companies listed on Brazilian stock markets (also called BM&FBOVESPA), taking as sample 123 companies that have the basic requirements for research during the years 2004-2014, totaling 1,353 observations. The ANOVA test and regression models for panel data have been used. The main findings in the survey have shown that the VPC and FCL have been affected by the implementation of IFRS and the VME. On the other hand, EBITDA haven’t suffered impacts in isolation from the international standard, and that the distance between the VME and VPC have reduced with the implementation of IFRS. This study has conducted with the companies listed on the Brazilian stock market. It has gotten 123 companies sample that have basic requirements for research during the years 2004-2014, totaling 1,353 observations. It has used ANOVA test regression model and data panel statistics way. The main conclusions in the survey have shown equity value of companies and EVA indicator; thus, FCF have affected by the implementation of IFRS. On the other hand, MV, MVA® and EBITDA haven’t impacted isolation from the international standard. Finally, the distance between the MV and equity value of companies have reduced with the implementation of IFRS
O cenário econômico, após diversas mudanças e impactos globais, com advento da tecnologia e ampliação de comunicação, exige atualmente das empresas uma linguagem financeira universal, conhecida como normas internacionais de contabilidade, ou melhor, o padrão IFRS – International Financial Reporting Standards. No Brasil, essa implantação se iniciou no ano de 2007, com a divulgação da lei nº 11.638, que alterou a estrutura da Lei das Sociedades por Ações. Os primeiros estudos realizados apontaram maior transparência e qualidade nas demonstrações contábeis, uma vez que aderiram o valor justo para definir valores contábeis. Esta pesquisa foi motivada devido à atualidade do tema, relevância, harmonização do IFRS e a gestão contábil baseada em valor. O objetivo deste estudo é analisar, por meio de métricas de avaliação de empresa, se o valor das companhias não financeiras foi afetado com a convergência da adoção das práticas internacionais de contabilidade. As primeiras hipóteses testadas são (i) a adoção ao IFRS não alterou substancialmente o valor patrimonial (VPC) e o valor de mercado das empresas (VME) e (ii) não ocorreu alteração estatisticamente significativa ao Fluxo de Caixa Livre (FCL) e Ebitda das empresas com a adoção ao IFRS. Este estudo foi realizado com as empresas listadas na BM&FBovespa, tomando como amostra 123 empresas, que atendiam os requisitos básicos para a pesquisa, durante os anos de 2004 a 2014, totalizando 1.353 observações. Foram utilizados testes Anova e testes modelos de regressão em painel de dados. Os principais resultados encontrados com a pesquisa foram que o VPC e FCL sofreram impacto com a implantação da norma internacional de contabilidade, e que o VME e Ebitda não sofreram impactos isoladamente da norma internacional, e que a distância entre o VME e VPC foi reduzida com a implantação do IFRS
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Oliveira, Carl Douglas de Gennaro. "Convergência brasileira às normas internacionais de contabilidade: uma aplicação prática do IFRS 2 em um programa de phantom stock options real praticado no Brasil." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1767.

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The process of Brazil s compliance with the International Financial Reporting Standard (IFRS) took a big step forward, definitively getting on the agenda of regulatory agencies, companies and auditing firms, when Federal Law 11.638 was signed in December 2007, altering the accounting chapter of Brazilian Corporate Law, 6.404/76. This study contributes to Brazil s process of compliance with the IFRS, specifically regarding the applicability of IFRS 2 Share-based Payment, or its Brazilian corollary CPC 10 Pagamento Baseado em Ações, and the impact on accounting and on the disclosure of a long-term compensation program for executives, characterized as phantom stock options. IFRS 2 was published in February 2002 and was required internationally from January 2005, as an outcome of the growing use of commercial transaction payments based on shares, and also the IOSCO´s report that pointed out the lack of an accounting standard dealing with this kind of transaction. The study found that IFRS 2 or CPC 10 can be appropriately applied to guide the accounting treatment given to a phantom stock option program, and was a more informative accounting practice than that which had been used in Brazil, before 2008. The study also found a wide-spread need of financial knowledge regarding the valuation of stock options, such as the Black-Scholes-Merton model, as well as statistical methods for appropriately account and disclose the fair value of share-based incentive plans. Furthermore, in order to understand more fully the economic event which is being accounted, it is highly important to understand its essence. In the case of long-term share-based incentives for executives, the essence of their existence can be found in agency theory
O processo de convergência do Brasil às Normas Internacionais de Contabilidade (IFRSs) deu um grande salto e entrou definitivamente na agenda dos órgãos reguladores, empresas e auditorias, com a sanção da lei federal 11.638 em dezembro de 2007, que alterou o capítulo contábil da Lei das Sociedades Anônimas, 6.404/76. Este estudo contribui para o processo de convergência brasileiro às IFRSs, especificamente quanto à aplicabilidade do IFRS 2 Share Based Payment, ou sua correlação brasileira CPC 10 Pagamento Baseado em Ações, e dos impactos contábeis e de divulgação decorrentes de um programa de compensação de longo prazo a executivos, com as características de phantom stock options, ou opções fantasmas. O IFRS 2 foi publicado em fevereiro de 2002 e requerido internacionalmente a partir de janeiro de 2005, como uma decorrência do crescente uso de pagamento das transações comerciais com base em ações e também do relatório da IOSCO, que identificou como falha a lacuna de norma contábil que tratasse deste tipo de transação. O estudo identificou que o IFRS 2 ou CPC 10 aplica-se adequadamente para orientar o tratamento contábil de um programa de phantom stock option e representou uma prática contábil mais informativa que aquela até então adotada no Brasil, antes do ano de 2008. O estudo também identificou a grande necessidade de conhecimento de finanças relacionado à avaliação de opções, tal como o modelo Black-Scholes-Merton, bem como de métodos estatísticos, para uma apropriada contabilização e divulgação do valor justo dos planos de incentivo baseados em ações. Além disso, para que se entenda com profundidade o evento econômico que se contabiliza, é de suma importância a compreensão de sua essência. No caso de incentivos de longo prazo para executivos, baseados em ações, a essência de sua existência pode ser encontrada na Teoria de Agência
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Books on the topic "International Valuation Standards"

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International Valuation Standards Committee. International valuation standards. London: International Valuation Standards Committee, 2000.

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Parker, David. International Valuation Standards. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.

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International Valuation Standards Committee. International valuation standards. London: International Valuation Standards Committee, 2001.

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Valuation for arbitration: Compensation standards, valuation methods and expert evidence. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.

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International Valuation Standards Committee. International valuation standards: Principles, standards, and applications and performance guidance. London: The Committee, 1997.

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Masci, Pietro, José Antonio Laínez Gadea, and Juan José Durante. International accounting standards: Transparency, disclosure and valuation for Latin America and the Caribbean. Washington, D.C: Inter-American Development Bank, 2004.

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International Accounting Standards Committee. Earnings per share: Proposed international accounting standard. London: International Accounting Standards Committee, 1996.

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Kenneth, Lee, ed. Company valuation under IFRS: Interpreting and forecasting accounts using international financial reporting standards. Petersfield: Harriman House Publishing, 2010.

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Antill, Nick. Company valuation under IFRS: Interpreting and forecasting accounts using international financial reporting standards. Petersfield: Harriman House Publishing, 2005.

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Kranz, Steffen. Aspekte der Immobilienbilanzierung: IFRS vs. HGB und Steuerrecht. Hamburg: Kovač, 2012.

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Book chapters on the topic "International Valuation Standards"

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"Valuation Process." In International Valuation Standards, 113–41. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch4.

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Almeant, Saad Salman Awad. "International Business Valuation Standards." In Advances in Business Information Systems and Analytics, 24–40. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1086-5.ch002.

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Despite the existence of International Valuation Standards (IVS) and Financial Reporting Standards (IFRS), countries that have transferred to adopting IFRS face the large challenge of the difference in interpretation and application of the standards. Because they include various concepts, bases, and approaches for valuation and measurement, and although there are common objectives for each of the International Valuation Standards Council (IVSC) and International Accounting Standards Board(IASB), each works independently and has their own objectives and different target groups. Thus, more improvements are needed to consistently apply valuation and financial reporting standards. This chapter compares and converges the concepts, bases, and approaches adopted by the IVSC and the IASB to increase consistency in valuation practices for financial reporting purposes and to create bridges between accountants and auditors and professional valuers.
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"Introduction." In International Valuation Standards, 1–2. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch0.

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"Market Value." In International Valuation Standards, 3–35. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch1.

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"Concepts." In International Valuation Standards, 37–77. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch2.

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"Definitions." In International Valuation Standards, 79–111. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch3.

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"Valuation of Investment Property." In International Valuation Standards, 143–87. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch5.

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"Valuation of Owner Occupied Property." In International Valuation Standards, 189–233. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.ch6.

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"Front Matter." In International Valuation Standards, i—xxi. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.fmatter.

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"Index." In International Valuation Standards, 235–43. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781118329795.index.

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Conference papers on the topic "International Valuation Standards"

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"International and National Valuation Standards." In 16th Annual European Real Estate Society Conference: ERES Conference 2009. ERES, 2009. http://dx.doi.org/10.15396/eres2009_386.

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"The Development of International Valuation Standards." In 4th European Real Estate Society Conference: ERES Conference 1997. ERES, 1997. http://dx.doi.org/10.15396/eres1997_188.

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Hordijk, Aart, Tom Berkhout, and Sebastiaan Roggeveen. "Comparison of International Real Estate Valuation Standards." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2018. http://dx.doi.org/10.15396/eres2018_188.

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Stefanov, Svetlozar. "LAND AS AN INVESTMENT PROPERTY." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.136.

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This report attempts to address the issues of valuation, presentation and disclosure of land as an investment property within the meaning of International Accounting Standards. Emphasis is placed on the criteria for classifying land as investment property, as well as the questions for the initial and subsequent valuation of these properties. Due attention was also paid to the disclosure of investment property in the notes to the financial statements.
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"IMPLEMENTATION OF INTERNATIONAL VALUATION STANDARDS IN AN EMERGING MARKET - THREATS AND OPPORTUNITIES:THE CASE OF POLAND." In 2006 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2006. ERES, 2006. http://dx.doi.org/10.15396/eres2006_247.

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Hordijk, Aart, and Sake van den Berg. "Compliance with International Valuation Standards : What does it mean ? Practice Paper : the case of the Netherlands." In 24th Annual European Real Estate Society Conference. European Real Estate Society, 2017. http://dx.doi.org/10.15396/eres2017_257.

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Akiyama, Yuko, and Masahito Suzuki. "Implementação do International Valuation Standards (IVS) no Mundo: Apresentação de Pesquisa Mundial pela Associação Japonesa de Avaliação de Imóveis e algumas considerações sobre o resultado." In 11ª Conferência Internacional da LARES. Latin American Real Estate Society, 2011. http://dx.doi.org/10.15396/lares-2011-584-824-1-rv.

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Sepúlveda-Páez, Geraldy, and Carmen Araneda-Guirriman. "WOMEN FACULTY AND SCIENTIFIC PRODUCTIVITY IN LATIN AMERICAN CONTEXT: EVIDENCE FROM CHILE." In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end026.

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Since the 19th century, the position of women in the context of higher education has undergone multiple changes, although their incorporation has not been a simple or homogeneous task. Currently, women face new consequential challenges of a globalized world and the notion of market education that characterizes institutions nowadays. One of the great challenges is related to the under-representation of women in senior research positions (Aiston and Fo, 2020). In this context, new standards have been established to measure the productivity, quality, and effectiveness of teachers, specifically scientific productivity has been internalized as an indicator of professional progress, the type of publication, its impact, and the citation rates today. They have special relevance, where many times achieving high scientific productivity is very complex for academics who do not access the teaching staff early (Webber and Rogers, 2018). Furthermore, it is very difficult for academic women to maintain high levels of productivity constantly both at work and home (Lipton, 2020). In this sense, the principles that encourage academic productivity increase competition among teachers and reinforce gender inequalitiestogether with a valuation of male professional life (Martínez, 2017). Indeed, the participation of women in sending articles is much lower than their male counterparts (Lerback and Hanson, 2017). Therefore, the present study aims to visualize the participation of Chilean academics in current productivity indices, based on the description of secondary data obtained from the DataCiencia and Scival platforms. The sample consists of 427 people, of which 17.3% were women, with an average of 10 publications for the year 2019. To achieve the objectives, the following strategy was developed: 1) describe and interpret the secondary data obtained during the year 2019 on each of the platforms. 2) Compare the data obtained to national averages and type of institution and gender. Based on the analyzes, the implications of female participation in the number of women observed at the national level and their position in international indicators and new lines of research are discussed.
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Poletti, Angela. "DEEP ENERGY RETROFITTING OF BUILDING: THE DECISION-MAKING AND VALUATION PROCESS THROUGH PASSIVE HOUSE STANDARD." In 17th International Multidisciplinary Scientific GeoConference SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgem2017h/63/s26.061.

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Dobzinski, Shahar, and Shahar Ovadia. "Combinatorial Cost Sharing." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/728.

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We introduce a combinatorial variant of the cost sharing problem: several services can be provided to each player and each player values every combination of services differently. A publicly known cost function specifies the cost of providing every possible combination of services. A combinatorial cost sharing mechanism is a protocol that decides which services each player gets and at what price. We look for dominant strategy mechanisms that are (economically) efficient and cover the cost, ideally without overcharging (i.e., budget balanced). Note that unlike the standard cost sharing setting, combinatorial cost sharing is a multi-parameter domain. This makes designing dominant strategy mechanisms with good guarantees a challenging task. We present the Potential Mechanism -- a combination of the VCG mechanism and a well-known tool from the theory of cooperative games: Hart and Mas-Colell's potential function. The potential mechanism is a dominant strategy mechanism that always covers the incurred cost. When the cost function is subadditive the same mechanism is also approximately efficient. Our main technical contribution shows that when the cost function is submodular the potential mechanism is approximately budget balanced in three settings: supermodular valuations, symmetric cost function and general symmetric valuations, and two players with general valuations.
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