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Investment Property: Russian and International Concept of Valuation and Accounting

Author

Listed:
  • Alexey Yu. Popov

    (Urals State Economic University)

Abstract

This article discusses the features of recognition and accounting for the acquired business entity in order to accumulate capital investment properties from the standpoint of domestic law and international practice. The author discloses classification of investment property, gives the criteria for its recognition by RAS and IAS, describes the principles of the initial and subsequent measurement, addresses the issues of depreciation and derecognition of these assets. Moreover, the author formulates his own concept of the accounting improvement specifically by introducing new federal standards and their adaptation to international accounting rules.

Suggested Citation

  • Alexey Yu. Popov, 2015. "Investment Property: Russian and International Concept of Valuation and Accounting," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 80-89, December.
    • Handle: RePEc:fru:finjrn:150608:p:80-89
    as

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