Home  Journals  International Accounting  8(158) - 2011 February

Some problems of property recording in the Russian accounts and financial statements

Available online: 22 February 2011

Subject Heading: Account problems

JEL Classification: 

According to the worldwide tendency the property in Russia due to its high potential earning power is rated by investors as profitable, reliable investment of capital and is acquired not only for use in the main activity, but with a view to both the further cost increase and lease income acquisition. As to attraction of the land plots as an investment it is like that they are also acquired without determination of their applicability at the moment of purchase.
     Therefore investors are interested in obtaining authentic and complete information regarding investment efficiency of such property. In the present work the problem questions of the Russian accounting and property record in Financial Statements are analyzed and suggestions on their elimination are proved.

Keywords: accounting, financial statements, investment property

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

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