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  • August 2004 (Revised February 2008)
  • Case
  • HBS Case Collection

Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS

  • Format:Print
  • | Pages:14
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Abstract

A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would have a number of effects on European investment property firms, including Land Securities.

Keywords

Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom

Citation

Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.)

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