Accounting for income-bearing investments in tangible assets according to bas and IAS/IFRS
Keywords:
income bearing investment in tangible assets, investment property, property, plant and equipment, lease payment receivable
Abstract
The article considers the notion of income-bearing investments in tangible assets, the rules of their reclassification in the process of transforming of financial statements into IFRS format, the results of comparative analysis of RAS and IFRS disclosure requirements applied to entities for income-bearing investments in tangible assets.Downloads
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Published
2015-05-04
How to Cite
Панина, И. В. (2015). Accounting for income-bearing investments in tangible assets according to bas and IAS/IFRS. Modern Economics: Problems and Solutions, 7, 126-137. Retrieved from https://journals.vsu.ru/meps/article/view/4379
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