文章基本信息

标题：Reference Points on the Accounting Treatment of Real Estate Investments
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作者：Florentina MOISESCU ; Veronica BOLEA
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2018
期号：2
页码：60-66
出版社：Dunarea de Jos University of Galati
摘要：The paper addresses the importance of recognizing real estate investments and accounting treatments applied to them for the economic performance of entities. Real estate assets are treated differently in accounting according to the purpose of their ownership, the stage of their life, the various decisions taken during their possession, the characteristics of their removal from the patrimony. When applying the OMFP no. 1.802/2014, the entities have established, based on accounting policies and professional judgment, which of the immovablereal estate properties are eligible for real estate investments and has been selected for their fair value model or cost model. Research has found that between the initial recognition and the derecognition of a real estate asset there are some changes that can significantly influence the patrimony and the position and financial performance indicators.
关键词：Real estate investment;; Recognition; Fair value; Cost