Mazars Insight : Financial reporting by Real Estate companies in Europe

The tenth anniversary of the French SIIC regime provides us with the opportunity to contemplate the path tread by listed European real estate companies since the turn of the century.

The purpose of this survey of financial reporting practices is to review the evolution of the positioning and financing strategies of major European real estate companies over the past ten years and analyse the key features of their communication on those topics.

We have focused in particular on the readability, comparability and relevancy of the information provided under both the IAS / IFRS conceptual framework and the other conceptual frameworks mentioned in the course of our analysis.Our survey covers the annual reports and press releases of the twelve foremost listed European real estate companies based on their real estate holdings at 31 December 2013.

Find out more in the study below.