Investment Property: Russian and International Concept of Valuation and Accounting

Alexey Yu. Popov ()
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Alexey Yu. Popov: Urals State Economic University

Finansovyj žhurnal — Financial Journal, 2015, issue 6, 80-89

Abstract: This article discusses the features of recognition and accounting for the acquired business entity in order to accumulate capital investment properties from the standpoint of domestic law and international practice. The author discloses classification of investment property, gives the criteria for its recognition by RAS and IAS, describes the principles of the initial and subsequent measurement, addresses the issues of depreciation and derecognition of these assets. Moreover, the author formulates his own concept of the accounting improvement specifically by introducing new federal standards and their adaptation to international accounting rules.

Keywords: investment property; fixed assets; income-bearing investments in tangible assets; the original cost; revaluation; depreciation; amortization; cost (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150608:p:80-89

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