Publications
Publications
- September 2007 (Revised January 2008)
- HBS Case Collection
Silic (A): Choosing Cost or Fair Value on Adoption of IFRS
By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron
Abstract
A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005.
Keywords
Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; France
Citation
Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.)