International Financial Reporting Standards for the Real Property Appraiser

Throughout the world, accounting standards setters are working more closely than ever on investor transparency and protection projects. Use of fair value in accounting is growing in many parts of the world, including certain segments of the property market in the United States. Use of fair value as a standard is likely to provide many opportunities for commercial real estate appraisers because the opinions of third-party specialists are often obtained to enhance the
credibility and auditability of financial statements. This practical course will help valuation professionals understand the relevant parts of the International Financial Reporting Standards that affect the valuation profession, including the use of common standards, terminology, and definitions. By working through international case studies, you’ll learn the procedures for conducting fair valuation of fixed assets for financial reporting and how to conduct a test for asset impairment. 

Note. This course is in the International Valuation of Fixed Assets Professional Development Program. View this list of FAQs, which includes information regarding the courses you’ll need to complete the program successfully.