investment property, accounting, valuation of investment real estate, initial value, residual value, analysis of investment real estate
Abstract
The article systematizes and summarizes the theoretical and methodical aspects of investment real estate accounting. The components of the order on the accounting policy of the enterprise regarding such real estate have been analyzed. The conditions of recognition and types of assessment of investment real estate are characterized. A comparison of various aspects of valuation of investment real estate at fair and residual value was made. Responsibilities of the enterprise’s structural divisions regarding the analysis of investment real estate are determined.
Author Biography
Oksana Zinkevych, National University of Water and Environmental Engineering, Rivne
Candidate of Economics (Ph.D.), Associate Professor
