The application of IAS 40 in the real estate sector: an empirical analysis of European companies
De Leo, Livia (A.A. 2024/2025) The application of IAS 40 in the real estate sector: an empirical analysis of European companies. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 81. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
The IFRS framework with a focus on IAS 40: investment property. The emergence of IFRS and its adoption in Europe and Italy. Adoption of IFRS in the European Union: Regulation 1606/2002. Introduction to IAS 40. Definition and scope of investment property under IAS 40. Recognition and initial measurement of investment property. Subsequent measurement: fair value model vs. Cost model. Fair value model. The cost model. Transfer and disposal of investment property. Disclosure requirement. Differences between the fair value and cost models. The application of the fair value model in the real estate sector: case studies from European companies. Introduction to the real estate industry and its investment properties. The practical implementation of IAS 40 within the real estate industry. From the cost model to the fair value model: Icade case. Disclosure on the application of IAS 40. Impact of the switch to fair value on the financial statements. Conclusion of the Icade’s analysis. Introduction to the comparative analysis: NEXT RE SIIQ S.p.a. and Covivio Immobiliare 9 S.p.a. SIINQ. Introduction to the company: NEXT RE SIIQ S.p.a. Disclosure on the application of IAS 40. Impact on financial statements. Introduction to the company: Covivio Immobiliare 9 S.p.a. SIINQ. Disclosure on the application of IAS 40. Impact on financial statements.
References
Bibliografia: pp. 79-80.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | Financial statement analysis |
| Thesis Supervisor: | Bozzolan, Saverio |
| Thesis Co-Supervisor: | Pierini, Lucia |
| Academic Year: | 2024/2025 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 09 Jun 2026 14:40 |
| Last Modified: | 09 Jun 2026 14:40 |
| URI: | https://tesi.luiss.it/id/eprint/46139 |
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