Characteristics of real estate

The application of IFRS 15 will affect the recognition of revenue in enterprises, especially in the real estate business because their characteristics are different from normal businesses. Due to the importance of applying IFRS 15 and the specifics of the real estate business, the author has studied the influence of the characteristics of the real estate industry on revenue accounting in real estate enterprises.

9p viohoyo 25-04-2024 3 1   Download

Part 1 of ebook "Construction funding: The process of real estate development, appraisal, and finance" presents the following content: characteristics of real estate; different types of business organizations; the development process start to finish; the development process - an overview; market studies, site feasibility analysis, and selection; creating the project pro forma; sources of financing, the loan application process, and term sheets;...

248p dieptieuung 14-07-2023 6 2   Download

In this paper, we propose a new approach to modeling a real estate price index in Morocco, based on the hedonic regression approach. The basic idea of this paper is to verify the importance of the characteristics of the real estate in the real estate price.

9p lazzaro 30-12-2021 14 0   Download

Individual investors need to adjust any psychology (psychology in other words behavioral finance) to bring investment performance when investing on real estate markets. At the same time, which external environmental factors affect and explain to individual investors' sentiment in the context of the real estate market in Ho Chi Minh City, a market that is considered vibrant and in the Vietnamese context. global economic integration is increasingly extensive.

28p trinhthamhodang1217 14-01-2021 18 2   Download

Ebook "Real estate investing - Market analysis, valuation techniques, and risk management" present the content introduces the basic features of the real estate market. This is an imperfect highly segmented market. The segmentation is derived from the characteristics of traded goods. In order to understand the trend in the different submarkets, the following paragraphs analyse the trend patterns of stakeholders involved in the sale or purchase of property or in the use of a property.

214p hoangvietq2000 09-09-2020 40 7   Download

We examine the determinants of REIT returns in a highly developed trade-oriented market economy - Singapore. For the period from 2004 to 2013, we conduct panel data analyses on the impacts of REIT characteristics and macroeconomic factors on the returns of Singapore Real Estate Investment Trusts (S-REITs).

16p viankara2711 04-12-2019 18 0   Download

This chapter describe basic features and operating characteristics of a mutual funds and exchange traded funds; differentiate between open- and closed-end mutual funds as well as exchange traded funds, and discuss the various types of fund loads and charges; discuss types of funds available to investors and the different kinds of investors services offered by mutual funds and exchange traded funds;...

34p estupendo2 12-08-2016 41 4   Download

Second, our findings contribute to an emerging discussion in the real estate literature on the choice of portfolio specialization. To date, existing work has focused primarily on geographic diversification (see e.g. Hartzell, Sun and Titman (2010)). Our findings shed additional light on the importance of portfolio manager specialization in this industry. Finally, our work provides additional empirical support for the importance of financial intermediation in the gathering of specialized knowledge and efficiencies.

33p quaivattim 01-12-2012 54 4   Download

Using the property transaction data, we compute manager-specific characteristic timing and characteristic selectivity measures. We use property portfolio index returns at a CBSA level, a state level, a divisional level, a regional level and at the whole national level. The resulting characteristic timing and characteristic selectivity measures suggest that the vast majority of both public REIT and private portfolio managers possess little or even negative ability to successfully time their investments vis a vis the market regardless of the level of benchmark specialization.

0p quaivattim 01-12-2012 45 5   Download

There are are a number of advantages to directly evaluating the portfolio of property holdings of REIT and private investors, rather than at the mutual funds of REITs (see e.g. Kallberg, Liu and Trzcinka (2000), Hartzell, M¨uhlhofer and Titman (2010) for studies of REIT mutual fund performance). As we are able to observe the individual property characteristics, we can design benchmarks that are better able to capture the particular characteristics of portfolio manager holdings.

44p quaivattim 01-12-2012 74 5   Download

The UK is an open economy and an active and successful international trader and investor. But the UK’s reliance on debt-financed consumer and government spending, and on the financial sector, has driven growing imbalances in the UK economy. According to the OECD, by 2007 the UK had the largest structural budget deficit in the G7 group of countries. The current account deficit was around 2¾% of GDP in 2007, a figure that was offset by a 2¼% surplus on trade in financial services.

41p quaivattim 01-12-2012 49 5   Download

The inherent uncertainty in property prices are traditionally characterized by probability distributions (Ratcliff, 1972 and Squirell, 1985). However, the lack of precise information on properties often poses a problem. As mentioned by Bagnoli and Smith (1998), appraisers use a great deal of judgment to identify the characteristics (attributes) of properties that relate to property prices. Additionally, they usually have to consider qualitative characteristics, such as structural quality, architectural attractiveness and location convenience.

16p quaivatxanh 01-12-2012 56 4   Download

There are many underutilized and vacant urban lots throughout the world, which are held by private investors who are interested in maximizing their wealth by land development. Three approaches are commonly used for property and land valuation (Appraisal Institute, 2001; Baum and Crosby, 1988; Isaac, 2002). The first is the cost approach, which estimates the property by summing the land value and the depreciated value of any improvements.

10p quaivatxanh 01-12-2012 52 5   Download