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Bridge over ocean
12 March 2012 Comment Letter

CFA Institute Comment Letter on Investment Property Entities

  1. Sandra J. Peters, CPA, CFA
  2. Gerald I White, CFA

CFA Institute disagrees with the proposed entity-based and intent-based approach for measurement of investment properties. An asset-based approach requiring the use of fair value would be the optimal solution.

CFA Institute disagrees with the proposed entity-based and intent-based approach for measurement of investment properties. An asset-based approach requiring the use of fair value would be the optimal solution.

View Comment Letter