Property Company Financial Reporting: Potential Weaknesses

Abstract

Aims to alert members of the surveying professions to the potential weaknesses of property company accounts. Discusses the valuation of investments, the disposal of investment properties, capitalization of interest and off‐balance‐sheet finance. Examines the implications of poor property company financial reporting for the surveying professions. Concludes that a distrust of both internal and external valuations should be of considerable concern to the surveying profession.

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