Unformatted text preview: would demand? Hint: here you should link (a) and (b) formally; how do any changes in the business model impact the investors’ demand for accounting information? 4) When Silic became a SIIC, it had to perform a fair value re-measurement of investment properties in 2003. For what reasons would the French regulators require Silic and other SIICs to perform this re-measurement? 5) Which accounting option do you think Silic should choose when they adopt IFRS? Should they stay with historical cost accounting or use fair value accounting?...
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- Fall '08
- Real Estate Investment Trust, fair value accounting