LAND AS AN INVESTMENT PROPERTY

Svetlozar Stefanov ()
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Svetlozar Stefanov: University of Economics - Varna

SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, 2019, issue 1, 136-143

Abstract: This report attempts to address the issues of valuation, presentation and disclosure of land as an investment property within the meaning of International Accounting Standards. Emphasis is placed on the criteria for classifying land as investment property, as well as the questions for the initial and subsequent valuation of these properties. Due attention was also paid to the disclosure of investment property in the notes to the financial statements.

Keywords: land; investment property; financial statements; fair value model; cost model (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vra:pr1911:y:2019:i:1:p:136-143

DOI: 10.36997/SLM2019.136

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