Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-9381 (Online)
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