IDEAS home Printed from https://ideas.repec.org/a/cmj/seapas/y2019i20p117-124.html
   My bibliography  Save this article

The Regulation Of Real Estate Investment Trusts (Reit) In Some European Countries And Its Effect On The Ifrs Financial Statements

Author

Listed:
  • Ildikó Dékán Tamásné ORBÁN

    (Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary)

  • Nóra Vivien MURÁNYI

    (Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary)

  • Ágota KISS

    (Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary)

Abstract

Real estate investment trusts or REITs are ”companies that own or finance income-producing real estate across a range of property sectors (including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels). These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade in major stock exchanges, and they offer a number of benefits to investors.” (REIT, 2019). REITs operate worldwide from the USA to Hungary. The article focuses on the REIT-regulation in some European countries, mainly in the United Kingdom and in Hungary. As REITs are listed on stock exchanges, they have to prepare their financial statements based on International Financial Reporting Standards (IFRS). The paper looks at the presentation and specificities of the REIT status in the IFRS financial statements.

Suggested Citation

  • Ildikó Dékán Tamásné ORBÁN & Nóra Vivien MURÁNYI & Ágota KISS, 2019. "The Regulation Of Real Estate Investment Trusts (Reit) In Some European Countries And Its Effect On The Ifrs Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 117-124, September.
    • Handle: RePEc:cmj:seapas:y:2019:i:20:p:117-124
    as

    Download full text from publisher

    File URL: http://seaopenresearch.eu/Journals/articles/SPAS_20_5.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Real estate investment trusts; IFRS financial statements; Taxation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:seapas:y:2019:i:20:p:117-124. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serghie Dan (email available below). General contact details of provider: https://seaopenresearch.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.