CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT
In recent years, an increasingly greater importance has been given to investment properties, which tend to become a reality of the assets of many companies. It is not hard to guess why the specialised bodies, namely the accounting normalization or valuation ones, have reserved distinctive sections...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2018-12-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Online Access: | http://economic.upit.ro/RePEc/pdf/2018_2_7.pdf |
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| _version_ | 1849416145153556480 |
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| author | Mariana BANUTA Mihaela GADOIU |
| author_facet | Mariana BANUTA Mihaela GADOIU |
| author_sort | Mariana BANUTA |
| collection | DOAJ |
| description | In recent years, an increasingly greater importance has been given to investment properties, which tend to become a reality of the assets of many companies. It is not hard to guess why the specialised bodies, namely the accounting normalization or valuation ones, have reserved distinctive sections of standards/regulations meant to provide recommendations for a credible valuation and an adequate recognition. This article approaches investment properties from multiple perspectives, emphasizing the manner of valuating the value of investment properties and of their correct accounting, thus creating the premises for the increase in the quality of the information used in the decisional acts of the information users. |
| format | Article |
| id | doaj-art-5540d20dabc04d4fa0ea32f799a9fe88 |
| institution | Kabale University |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2018-12-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-5540d20dabc04d4fa0ea32f799a9fe882025-08-20T03:33:17ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082018-12-011727281CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENTMariana BANUTA0Mihaela GADOIU1Faculty of Economics and Law, University of Pitesti, RomaniaFaculty of Economics and Law, University of Pitesti, RomaniaIn recent years, an increasingly greater importance has been given to investment properties, which tend to become a reality of the assets of many companies. It is not hard to guess why the specialised bodies, namely the accounting normalization or valuation ones, have reserved distinctive sections of standards/regulations meant to provide recommendations for a credible valuation and an adequate recognition. This article approaches investment properties from multiple perspectives, emphasizing the manner of valuating the value of investment properties and of their correct accounting, thus creating the premises for the increase in the quality of the information used in the decisional acts of the information users.http://economic.upit.ro/RePEc/pdf/2018_2_7.pdfinvestment propertiesIFRSIAS 40fair value |
| spellingShingle | Mariana BANUTA Mihaela GADOIU CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice investment properties IFRS IAS 40 fair value |
| title | CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT |
| title_full | CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT |
| title_fullStr | CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT |
| title_full_unstemmed | CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT |
| title_short | CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT |
| title_sort | considerations on the valuation and accounting of investment property in the current economic environment |
| topic | investment properties IFRS IAS 40 fair value |
| url | http://economic.upit.ro/RePEc/pdf/2018_2_7.pdf |
| work_keys_str_mv | AT marianabanuta considerationsonthevaluationandaccountingofinvestmentpropertyinthecurrenteconomicenvironment AT mihaelagadoiu considerationsonthevaluationandaccountingofinvestmentpropertyinthecurrenteconomicenvironment |