Home  Journals  International Accounting  17(167) - 2011 May

Normative regulation of the investment real estate evaluation in accounting: national and international level

Available online: 6 May 2011

Subject Heading: Foreign experience

JEL Classification: 

Issues on application of investment real estate evaluation methods according to National accounting standards in Ukraine and International Financial Reporting Standards have been considered. Advantages and disadvantages of each method have been defined on the basis of positions of forming reliable and relevant information.

Keywords: investment real estate, evaluation, fair value, historical cost

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

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