Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)
The present article theoretically and practically presents the aspects regarding the accounting treatment for investment properties, in the light of Romanian accounting regulations, both those applying the provisions of the Directive 2013/34/EU of the European Parliament and of the Council of 26 Jun...
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The Body of Expert and Licensed Accountants of Romania
2020-03-01
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https://www.ceccarbusinessreview.ro/considerations-regarding-the-accounting-treatment-applied-to-investment-properties-i-a12d/download-PDF/
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doaj-2e293d7f5773499790a53102d8a9ad212020-11-25T01:55:58ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212020-03-0112303910.37945/cbr.2020.02.0426688921Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)Lucian-Dorel ILINCUȚĂ0Spiru Haret University BucharestThe present article theoretically and practically presents the aspects regarding the accounting treatment for investment properties, in the light of Romanian accounting regulations, both those applying the provisions of the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 and those in accordance with International Financial Reporting Standards. Therefore, the article addresses the initial recognition and evaluation of investment properties, evaluation after the recognition – the model based on cost and the one based on fair value, the transfer and disposal of the investment properties. In some of the cases, the tax treatment according to the Romanian tax regulations is also presented. https://www.ceccarbusinessreview.ro/considerations-regarding-the-accounting-treatment-applied-to-investment-properties-i-a12d/download-PDF/ investment propertyfair valuecost-based modelfair value-based modelexcess or deficiency resulting from re-evaluationearning or loss resulting from fair value modification |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Lucian-Dorel ILINCUȚĂ |
spellingShingle |
Lucian-Dorel ILINCUȚĂ Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) CECCAR Business Review investment property fair value cost-based model fair value-based model excess or deficiency resulting from re-evaluation earning or loss resulting from fair value modification |
author_facet |
Lucian-Dorel ILINCUȚĂ |
author_sort |
Lucian-Dorel ILINCUȚĂ |
title |
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) |
title_short |
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) |
title_full |
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) |
title_fullStr |
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) |
title_full_unstemmed |
Considerations Regarding the Accounting Treatment Applied to Investment Properties (I) |
title_sort |
considerations regarding the accounting treatment applied to investment properties (i) |
publisher |
The Body of Expert and Licensed Accountants of Romania |
series |
CECCAR Business Review |
issn |
2668-8921 2668-8921 |
publishDate |
2020-03-01 |
description |
The present article theoretically and practically presents the aspects regarding the accounting treatment for investment properties, in the light of Romanian accounting regulations, both those applying the provisions of the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 and those in accordance with International Financial Reporting Standards. Therefore, the article addresses the initial recognition and evaluation of investment properties, evaluation after the recognition – the model based on cost and the one based on fair value, the transfer and disposal of the investment properties. In some of the cases, the tax treatment according to the Romanian tax regulations is also presented. |
topic |
investment property fair value cost-based model fair value-based model excess or deficiency resulting from re-evaluation earning or loss resulting from fair value modification |
url |
https://www.ceccarbusinessreview.ro/considerations-regarding-the-accounting-treatment-applied-to-investment-properties-i-a12d/download-PDF/
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work_keys_str_mv |
AT luciandorelilincuta considerationsregardingtheaccountingtreatmentappliedtoinvestmentpropertiesi |
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1724982413623296000 |