Home  Journals  International Accounting  40(238) - 2012 October

Capitalization of expenses in the accounting of investment and construction activity

Available online: 29 October 2012

Subject Heading: Account problems

JEL Classification: 

Authentic reflection of economic transactions of the accounting of investment and construction activity demands accurate identification of a role and functions of participants. It becomes complicated possibility of combination of functions of the customer, the contractor, the investor, the user and the builder in various combinations in the absence of a uniform approach to interpretation of these concepts of the civil legislation and the legislation regulating accounting

Keywords: long term investments, costs capitalization, investor, customer, contractor, capital investments user, developer

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

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