Międzynarodowy Standard Rachunkowości 40 a faktyczne kwalifikowanie nieruchomości jako instrumentu finansowego
International Accounting Standard and the acutual qualification of investment property as financial investment

Summary/Abstract: The paper deals with differences between the definition of investmentproperty in IAS 40 and market practice as well as their consequences.According to the IAS 40, a real estate may be regarded as a material investmentor a financial investment, and the qualification depends on some specific conditionsand criteria. The article highlights that as a result of definition difficulties, a split between two crucial terms ‘investment property’ and ‘financial investment’emerged. The analysis has been conducted on the basis of financial reportsof 58 stock companies.

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