real estate, investment real estate, operational real estate, accounting policy, recognition, valuation, accounting
Abstract
The article summarizes the vision of the accounting problems of investment real estate by domestic scientists. The analysis of theoretical and practical accounting problems of investment real estate objects. Methodological problems of recognition, classification, assessment and accounting of investment real estate objects are considered. It has been proven that the reliability of accounting information regarding investment real estate first of all requires the definition of clear criteria for distinguishing objects of operational and investment real estate.
Author Biographies
Oksana Zinkevych, National University of Water and Environmental Engineering, Rivne
Candidate of Economics (Ph.D.), Associate Professor
Mariia Dermanska, National University of Water and Environmental Engineering, Rivne
