Valuation of investment property
Published: 5 October 2011
Last updated: 9 March 2019
Finanstilsynet has reviewed property valuations in periodic reports filed by a number of listed entities. The review focuses on investment in office property.
As part of the review, the entities submitted information related to valuation of commercial property in general and to the valuation of two or three selected properties centrally located in Oslo. The periodic reports reviewed were dated 31 December 2007, 31 December 2008 and 30 June 2009.
This report presents Finanstilsynet’s observations and assessments and will be relevant for all entities that measure investment property at fair value in accordance with IAS 40 Investment Property.