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Contabilitatea investiţiilor imobiliare. Aspecte teoretice și practice
Real estate investments accounting. Theoretical and practical aspects

Author(s): Alexandrina Teodora Borfoaia
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: real estate investment; real estate used by the owner; real estate investment in progress; transfer to or from the category of real estate investments;

Summary/Abstract: The paper presents some key elements regarding the way in which real estate investments are reflected in accounting. In this regard, the theoretical aspects are illustrated by some practical examples, in an attempt to capture the specific of operations related to the recognition in accounting of real estate investments.

  • Issue Year: 2021
  • Issue No: 01
  • Page Range: 5-9
  • Page Count: 5
  • Language: Romanian