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Bulletin National University of Water and Environmental Engineering
Article . 2023 . Peer-reviewed
Data sources: Crossref
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INVESTMENT REAL ESTATE AS AN OBJECT OF ACCOUNTING AND ANALYSIS

descriptionPublicationkeyboard_double_arrow_right Article 23 Jun 2023Publisher:National University of Water and Environmental EngineeringJournal:Bulletin National University of Water and Environmental Engineering, volume 2, pages 46-55 (issn: 2306-5478, Copyright policy )
Authors: Oksana Zinkevych;

doi: 10.31713/ve220234

INVESTMENT REAL ESTATE AS AN OBJECT OF ACCOUNTING AND ANALYSIS

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.

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    popularity
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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold