REAL ESTATE INVESTMENT FUNDS DISCOUNT AND PREMIUM TO NAV

被引：0
|
作者：
Chaloupka, Jan [1 ]
机构：
[1] Univ Econ, Prague, Czech Republic
来源：
7TH INTERNATIONAL SCIENTIFIC CONFERENCE IFRS: GLOBAL RULES AND LOCAL USE - BEYOND THE NUMBERS | 2019年
关键词：
IFRS; Net Asset Value; Real Estate Investment Trusts; Real estate;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper describes the valuation of Real Estate Investment Trusts (REITs) by Net Asset Value using IFRS (NAV under IFRS) and by market capitalization. The main focus is on the difference in the final values derived by both methods. The paper describes a possible explanation of the value differences summarizing literature review and presents examples of the differences. At the end the paper analyzes possible investment strategies using the valuation differences.
引用
收藏
页码：375 / 381
页数：7
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