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Particularities Regarding Real Estate Investments

Author

Listed:
  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

Abstract

In this article, we aim to present the definition and recognition of real estate investments, the summary of accounting regulations regarding their accounting, the accounting of various real estate investment transactions, the impact of transactions of this type on the financial statements, respectively on the balance sheet and the profit and loss account, as well as an excerpt from the information that must be presented in the notes to financial statements, all of these aspects being illustrated through a case study.

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU, 2025. "Particularities Regarding Real Estate Investments," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(4), pages 14-22, April.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:4:p:14-22
    DOI: 10.37945/cbr.2025.04.02
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    More about this item

    Keywords

    real estate investment; financial statements; transactions; building; land;
    All these keywords.

    JEL classification:

    • K25 - Law and Economics - - Regulation and Business Law - - - Real Estate Law
    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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