Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)

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...

Full description

Bibliographic Details
Main Author:	Lucian-Dorel ILINCUȚĂ
Format:	Article
Language:	English
Published:	The Body of Expert and Licensed Accountants of Romania 2020-03-01
Series:	CECCAR Business Review
Subjects:	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
Online Access:	https://www.ceccarbusinessreview.ro/considerations-regarding-the-accounting-treatment-applied-to-investment-properties-i-a12d/download-PDF/

Similar Items

Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)
by: Lucian-Dorel ILINCUȚĂ
Published: (2020-04-01)

THEORETICAL STUDY ON THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - first part theory -
by: BÂTCĂ-DUMITRU Corina-Graziella, et al.
Published: (2020-06-01)

CASE STUDIES AND EXAMPLES OF THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - second part case studies -
by: BÂTCĂ-DUMITRU Corina-Graziella, et al.
Published: (2020-06-01)

Accounting Practices Regarding the Non-Current Assets Held for Sale
by: Marinela Manea, et al.
Published: (2010-12-01)

CONSIDERATIONS ON THE VALUATION AND ACCOUNTING OF INVESTMENT PROPERTY IN THE CURRENT ECONOMIC ENVIRONMENT
by: Mariana BANUTA, et al.
Published: (2018-12-01)

The Occurrence of Earnings Management in Swedish Real Estate Companies – a quantitative study
by: Wigsén, Oskar
Published: (2016)

Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements
by: Maryam Golmohammadi, et al.
Published: (2018-10-01)

THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT
by: ALICE EMILIA ŢINTA
Published: (2013-12-01)

Profits and losses from changes in fair value, executive cash compensation and managerial power: Evidence from A-share listed companies in China
by: Ruiqing Shao, et al.
Published: (2012-12-01)

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China
by: Ross Taplin, et al.
Published: (2014-03-01)

HARMONIZATION, HISTORICAL COST AND INVESTMENTS
by: Valentin Gabriel CRISTEA
Published: (2016-06-01)

Problem and Improvement of Fair Value in the Perspective of Financial Crisis
by: Ma Caihua, et al.
Published: (2015-01-01)

CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS
by: Cuzdriorean Dan, et al.
Published: (2009-05-01)

Aspects and Trends in Real Estate Investment Accounting
by: Nicolae Traian Cristin
Published: (2018-01-01)

The usefulness of fair value estimates for financial decision making: a literature review
by: Alfreda Sapkauskiene, et al.
Published: (2017-09-01)

Fair value intensity and analyst forecasts
by: Wessel M. Badenhorst
Published: (2018-02-01)

The Problems of Investment Property Valuation According to National and International Accounting Standards
by: Bezruchuk Svіtlana L., et al.
Published: (2019-01-01)

Aspects Regarding the Use of Information Technology Tools for Processing Accounting Information on Fair Value
by: Traian Cristin Nicolae
Published: (2019-01-01)

New Trends in Leasing Accounting
by: Nicolae Traian Cristin
Published: (2017-01-01)

Externredovisningens värderingsproblem rörande förvaltningsfastigheter : en jämförelse i synen på förändringen mellan börsnoterade och allmännyttiga fastighetsbolag
by: Sjöberg, Olof
Published: (2004)

Fair Value Considerations during the Current Financial Crisis
by: Banu Esra Aslanertik
Published: (2010-03-01)

IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint
by: Yarnold, Jonathan, et al.
Published: (2014)

HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE
by: Valentin Gabriel CRISTEA
Published: (2018-05-01)

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?
by: Valentin Gabriel CRISTEA
Published: (2017-05-01)

Fair Value Accounting: The Eternal Debate–AinE EAA Symposium, May 2018
by: Barker, R., et al.
Published: (2019)

The Fair Value Option of IAS in the Context of Fair Value Accounting - The Practical Application in Financial Institutions
by: Schneider, Stephanie
Published: (2008)

On the audit of fair value measurements
by: Jatinder P. Singh, et al.
Published: (2015-04-01)

ST. PETERSBURG TECHNICAL FAIR 2015
by: Yu. A. Nikolaichik
Published: (2015-11-01)

Discretionary Actions in Measuring Derivatives as a Mechanism for Earnings Management in Banks
by: José Alves Dantas, et al.
Published: (2013-03-01)

Techniques Applied for Accounting of Revenues with Deferred Payments
by: Traian Cristin Nicolae
Published: (2016-01-01)

Survey adoption of fair value accounting standards and its impact on accounting profit
by: rezvan hejazi, et al.
Published: (2017-08-01)

IFRS 13:s inverkan på förvaltningsfastigheter : en kvantitativ studie om effekten med IFRS 13:s implementering
by: Hillgren, Oliver, et al.
Published: (2020)

HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE
by: Valentin Gabriel CRISTEA
Published: (2018-05-01)

Impairment no setor público: particularidades das normas nacionais e internacionais Impairment in the public sector: particularities of Brazilian and international standards
by: Luiz Nelson Guedes de Carvalho, et al.
Published: (2010-08-01)

Role of Corporate Governance in Increasing the Value Relevance of Earning and Fair Value Measurement of Non-Financial Asset in Indonesia Company
by: Ananta Dian Pratiwi, et al.
Published: (2019-02-01)

Faire Value - Perspective of Chance in Environmental Accounting
by: Ionica Oncioiu
Published: (2012-10-01)

Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market
by: Yadollah Tariverdi, et al.
Published: (2010-08-01)

FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY
by: Yennisa Yennisa, et al.
Published: (2020-07-01)

How does government ownership affect the relationship between fair value accounting and earnings quality?
by: Ericsson, Emma, et al.
Published: (2021)

CHALLENGES INCURRED IN THE AUDITING OF FAIR VALUE MEASUREMENTS
by: Silviu-Virgil Chiriac
Published: (2016-07-01)

Cannot write session to /tmp/vufind_sessions/sess_h34t4rvdjopf3suiesk5t94e09