Template-Type: ReDIF-Article 1.0
Author-Name: Alexey Yu. Popov
Author-Email: prepodpopov@yandex.ru
Author-Workplace-Name: Urals State Economic University
Title: Investment Property: Russian and International Concept of Valuation and Accounting
Abstract: This article discusses the features of recognition and accounting for the acquired business entity in order to accumulate capital investment properties from the standpoint of domestic law  and  international  practice.  The  author  discloses  classification  of  investment  property, gives the criteria for its recognition by RAS and IAS, describes the principles of the initial and subsequent measurement, addresses the issues of depreciation and derecognition of these assets.  Moreover,  the  author  formulates  his  own  concept  of  the  accounting  improvement specifically  by  introducing  new  federal  standards  and  their  adaptation  to  international accounting rules.
Classification-JEL:
Keywords: investment property, fixed assets, income-bearing investments in tangible assets, the original cost, revaluation, depreciation, amortization, cost
Journal: Finansovyj žhurnal — Financial Journal
Pages: 80-89
Issue: 6
Year: 2015
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/6/statyi/fm_2015_6___08.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150608:p:80-89