Home  Journals  International Accounting  10(208) - 2012 March

Accounting model of the investment property after the initial recognition in according to IAS 40

Available online: 15 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The paper considers a model taking into account the investment property after initial recognition in according to international financial reporting standards. Particular attention is given to the model of fair value. It is shown how the investment property depending on the accounting model is reported.

Keywords: investment, real estate, model, fair value, cost, international standard

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

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