The purpose was to analyse such companies’ financial reporting for 2011 using their annual reference documents and associated press material for 2011 as a basis. For the sample of listed European property companies mentioned below, Mazars:
- Assessed the degree of compliance with the most recent recommendations issued in particular by EPRA (1) and AMF (the French financial markets authority);
- Compared the companies’ communication modes;
- Identified a few representative illustrations; and
- Examined the evolution of certain indicators.
- The survey focuses on three major themes:
- The main accounting standards applicable to property companies: are differences in interpretation of IFRS perceptible within our European sample?
- Reporting within a context of financial crisis: does financial reporting change in times of crisis?
- Key data for financial analysis: what is the main data used by the financial analysts?
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