Vakhrushina M.A.Doctor of Economics, Professor, Head of department "Accounting and business analysis", the Finance University under the Government of the Russian Federation Correspondence Financial and Economic Institute vakhrushina@mail.ru
Borodin O.A.Graduate Student of of department "Accounting and business analysis", the Finance University under the Government of the Russian Federation Correspondence Financial and Economic Institute legalcons@hotmail.com
Russia is facing stirring evolvement of market of income-producing real estate, i.e. of property in quality of investment facilities for the purpose of steady income acquisition in the form of rental payments and/or increment in value over a protracted period. In this regard investors are interested in obtaining reliable and full reporting information on efficiency of investments in real estate. The key role in formation of the monetary sizes answering the purpose of preparation of financial statements belongs to an applied method of the subsequent assessment. In the article theoretical-methodological problems of the accounting of investment real estate at initial cost are considered..
