Problems of the account of investment property

Okhrimenko Sergey A. and Pisarchuk Oksana V. ()
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Okhrimenko Sergey A.: Academy of Economic Studies of Moldova
Pisarchuk Oksana V.: Kharkiv National University of Economics

The Problems of Economy, 2012, issue 3, 179_182

Abstract: The article discusses the basic features of accounting methodological problems, and assessment of investment property and proposed directions for their solution. Proposals to improve the accounting of investment property and its methodological basis are presented.

Keywords: investment property; own (leased under a finance lease) land; buildings; structures; operating properties; fair value; cost (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2012:i:3:p:179_182

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