id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hij-433	Š koda, Miroslav; Bočková, KateŠ™ina; GuzoŠˆová, Viera	European Real Estate Properties Valuation: Ten Years After Adopting IFRS 13	2023	16	.pdf	application/pdf	11956	577	52	In order to obtain a more general understanding of IFRS 13 and its implications on fair value disclosures of investment properties in real estate companies, we have decided to expand our research across borders by taking into consideration real estate firms listed in Europe. In this research, we analyze the information related to fair value disclosures for investment properties present in the annual reports of real estate companies in Europe for the years immediately before and after the implementation of IFRS 13, i.e., 2019–2020 and 2020–2021.	cache/hij-433.pdf	txt/hij-433.txt