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US: Fair-value accounting may be coming for real estate

Posted on 03 November 2010

From Reuters: U.S. rule-makers are mulling an expansion of fair-value accounting to land and buildings held for investment, a change that could reshape the balance sheets of hundreds of real estate companies.
Fair value, which measures assets by their market worth rather than historical cost, is at the center of a big debate in the banking sector, where the Financial Accounting Standards Board is broadening its use……………………………………….Full Article: Source

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