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IFRS real estate survey December 2024
In this video, Matt Williams and Victor Chan discuss the findings of our survey of the financial statements of over 50 real estate companies.
The discounted cash flow (DCF model) was the dominant valuation method for the investment portfolios of over 90% companies surveyed. Average market capitalisation was 74% of the IFRS net asset value, with the range between 27% and 126%; and there was also a focus on risk strategies to manage debt exposure as property values fell in many regions. Three quarters of companies disclosed APMs of some type, with most following some industry guidance.