Home  Journals  International Accounting  2(152) - 2011 January

Real estate investment: accounting and information disclosing in under the russian and international standards of accunting and reporting

Available online: 20 January 2011

Subject Heading: Investment activity

JEL Classification: 

Nowadays the activity of the organizations buying or creating real estate to transfer it to operating lease is widely spread. The article deals with urgent questions of adjudging, evaluating and presenting estate in financial statements according to the International and Russian Standards of Accounting and Reporting.

Keywords: investment property, investment real estate, estimation, lease, financial reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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