Fair Value of Real Estate and Utility of Financial Statements of Construction Companies

摘要: Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice use this method or another could influence quality of financial reports published in response information demands by company stakeholders. In study, we will examine whether evaluation, context, improves utility construction reports. For purpose, addressed a questionnaire directors concern relevance, reliability and viability valuation criterion. Based on opinion respondents, our results show model would improve usefulness solvency, also comparability, timeliness understandability such