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Aspects and Trends in Real Estate Investment Accounting

Author

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  • Nicolae Traian Cristin

    („Ovidius†University of Constanta)

Abstract

Whether we refer to real estate investment or other types of investment, one of their mostimportant aspects is the degree of risk. From this point of view, the investments are classified intotwo categories: those guaranteed (where there is someone who guarantees that you will get yourmoney back plus a certain profit, whether this someone is the state, a certain company or anotherinstitution ) and those that are not guaranteed. In the most general way, guaranteed investmentsbring lower profits than unsecured, although there are sometimes exceptions to this rule . Realestate investments obviously fall into the category of those that are not guaranteed. However, theyare often considered as having low or even safe risks. And, at first glance, it would seem right. Butthis is not really true and depends very much on the particular characteristics of each one.

Suggested Citation

  • Nicolae Traian Cristin, 2018. "Aspects and Trends in Real Estate Investment Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 476-481, July.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:1:p:476-481
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    More about this item

    Keywords

    real estate; accounting; fair value;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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