LAND AS AN INVESTMENT PROPERTY
| Autor: | Svetlozar Stefanov |
|---|---|
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS. |
| DOI: | 10.36997/slm2019.136 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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