Home  Journals  International Accounting  9(207) - 2012 March

Recognition and assessment of investment real estate in according to IAS 40

Available online: 12 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The article provides criteria for the recognition of investment property in according to International Financial Reporting Standards. With specific examples are considered objects of investment real estate band. Particular attention is paid to the evaluation of the recognition of investmenttional property. Investment property in the individual and consolidated financial statements is shown.

Keywords: investment, real estate, recognition, evaluation, international standard

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

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