Accounting for Non-Current Assets

case study question is
The Board of Property Management has asked a representative of their Audit committee to report on a key accounting issues about the valuation of their properties that are subject to high volatility in the last few years. Property Management is a listed company and face shareholders’ pressure to display current value of assets – and therefore use Fair Value; at the same time, Real Estate is also negotiating a loan with a leading bank, that prefers more prudent accounts
‣ Discuss the differences between stewardship and decision-usefulness and how these are reflected into measurement models to be adopted.
Hint: Appendix at the end of chapter 4 is very useful for the Fair Value part

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