Voluntary Current Value Disclosures in the Real Estate Industry. Academic Article

abstract

• Surveys measurement and reporting practices employed by nine real estate companies that voluntarily disclosed current value data in the United States. Recommendations for the standardization of reporting practices; General types of real estate companies.

authors

• Swanson, Edward

author list (cited authors)

• Swanson, E. P., & Niswander, F

complete list of authors

• Swanson, EP||Niswander, F

publication date

• January 1992

publisher

• American Accounting Association  Publisher

published in

• Accounting Horizons  Journal

keywords

• Disclosure In Accounting
• Real Estate Business
• United States

start page

• 49

end page

• 61

volume

• 6

issue

• 4