Particularities Regarding Real Estate Investments

Corina-Graziella Bâtcă-Dumitru
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies

CECCAR Business Review, 2025, vol. 6, issue 4, 14-22

Abstract: In this article, we aim to present the definition and recognition of real estate investments, the summary of accounting regulations regarding their accounting, the accounting of various real estate investment transactions, the impact of transactions of this type on the financial statements, respectively on the balance sheet and the profit and loss account, as well as an excerpt from the information that must be presented in the notes to financial statements, all of these aspects being illustrated through a case study.

Keywords: real estate investment; financial statements; transactions; building; land (search for similar items in EconPapers)
JEL-codes: K25 L85 M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:4:p:14-22

DOI: 10.37945/cbr.2025.04.02

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