The JSE released the Investment property: Common findings report during November 2020, which applies to Real Estate Investment Trusts.
In the report, the JSE provides feedback on common IFRS disclosure deficiencies identified during its proactive monitoring reviews relating to investment property.
The following topics, among others, are covered in the report:
- Identifying and disclosing all significant inputs in fair valuing investment property
- Disaggregating the inputs used in fair valuing investment property
- Sensitivity disclosures
- Consistent messaging across different parts of the annual report
The report also covers common findings on interim reports.
28/02/2022