Home  Journals  International Accounting  37(283) - 2013 October

Development of fair value of investment property in IAS

Available online: 6 October 2013

Subject Heading: ON WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

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 about 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 methodological problems of the accounting of investment real estate at fair value are considered.

Keywords: measurement, accounting, financial statements, investment property, fair value, hierarchy

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

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