The REALpac IFRS Handbook: Building a solid foundation

The REALpac IFRS Handbook outlines the recommended accounting practices, policies and disclosures for real estate investment and development entities reporting in accordance with IFRS.

Annual Internet Subscription: Office Licence (5 users) |  Item # 50032 |  $425.00

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The REALpac IFRS Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRS and related accounting interpretations for transactions common to the real estate industry.

Now including Amendment No. 1, this Handbook addresses changes made to IFRS since 2010, including IFRS 10, IFRS 11, IFRS 12, and IFRIC 21.

Featuring new content and updates to the following sections:

  • Definition of Fair Value
  • Highest and Best Use
  • Fair Value Hierarchy
  • Valuation Techniques
  • Market Approach
  • Fair Value Under International Valuation Standards
  • Criteria for Identification and Classification
  • Reporting and Ownership
  • Transactions with a Joint Operation
  • Transactions with a Joint Venture
  • Non-coterminous Year Ends
  • Accounting within Co-tenancies