Аспекти на счетоводното отчитане и анализа на инвестиционните имоти
Aspects of Accounting Reporting and Analysis of Investment Properties

Summary/Abstract: The issue of investment properties is relevant at all stages of development of the enterprises. Investment properties may comprise land or building, or part of a building, or both, held by their owners rather for gaining rental revenue or increasing the value of the enterprise’s capital. The owners do not hold investment properties for using them in the production or delivery of goods or services, or for administrative purposes, or for sale within the ordinary course of the enterprises’ business. Real estates (land or buildings) are reported as investment properties due to their specific purpose and features when used by the owners. Investment properties generate cash flows that are different and at the same time independent from the economic benefits that enterprises expect to generate from the other assets they hold and manage. The object of this study refers to the criteria for recognition of investment properties for accounting purposes, their initial measurement upon acquisition and their subsequent measurement. The subject of the study covers the main economic operations related to the enterprises’ investment properties. Thus, the requirements for disclosure of information for such type of long-term financial assets in the enterprises’ financial statements are determined. This publication is aimed at suggesting a methodology for analysis of the enterprises’ investment properties on the basis of the information presented in the financial statements.

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