Aspects and Trends in Real Estate Investment Accounting

Nicolae Traian Cristin ()
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Nicolae Traian Cristin: „Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2018, vol. XVIII, issue 1, 476-481

Abstract: Whether we refer to real estate investment or other types of investment, one of their mostimportant aspects is the degree of risk. From this point of view, the investments are classified intotwo categories: those guaranteed (where there is someone who guarantees that you will get yourmoney back plus a certain profit, whether this someone is the state, a certain company or anotherinstitution ) and those that are not guaranteed. In the most general way, guaranteed investmentsbring lower profits than unsecured, although there are sometimes exceptions to this rule . Realestate investments obviously fall into the category of those that are not guaranteed. However, theyare often considered as having low or even safe risks. And, at first glance, it would seem right. Butthis is not really true and depends very much on the particular characteristics of each one.

Keywords: real estate; accounting; fair value (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2018
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