Międzynarodowy Standard Rachunkowości 40 a faktyczne kwalifikowanie nieruchomości jako instrumentu finansowego
International Accounting Standard and the acutual qualification of investment property as financial investment
Author(s): Agnieszka WójcikSubject(s): Economy, Financial Markets, Accounting - Business Administration
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: investment property; real estate; financial investment; IAS 40
Summary/Abstract: The paper deals with differences between the definition of investmentproperty in IAS 40 and market practice as well as their consequences.According to the IAS 40, a real estate may be regarded as a material investmentor a financial investment, and the qualification depends on some specific conditionsand criteria. The article highlights that as a result of definition difficulties, a split between two crucial terms ‘investment property’ and ‘financial investment’emerged. The analysis has been conducted on the basis of financial reportsof 58 stock companies.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 4/2016
- Issue No: 4
- Page Range: 29-40
- Page Count: 12
- Language: Polish