Considerații privind tratamentul contabil aplicat investițiilor imobiliare (II)
Rezumat: 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 June 2013 and those in accordance with International Financial Reporting Standards. Therefore, the article addresses the initial recognition and evaluation of investment properties, evaluation after the recognition – the model based on cost and the one based on fair value, the transfer and disposal of the investment properties. In some of the cases, the tax treatment according to the Romanian tax regulations is also presented.
Termeni-cheie: investiție imobiliară; valoare justă; modelul bazat pe cost; modelul bazat pe valoarea justă; surplus sau minus din reevaluare; câștig sau pierdere din modificarea valorii juste
Clasificare JEL: M41, M40, M48 | Pagini: 12-23
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