Scope of investment property according to Belarusian accounting principles, and its consistency with international financial reporting standards

Автор: Tribunalova I.A.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 12 (43), 2017 года.

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The article discusses the composition and criteria for the recognition in accounting of investment property in the Republic of Belarus and assesses the degree of compliance with IFRS

Investment property, fixed capital, operational leases, financial leases, owner-occupied property

Короткий адрес: https://sciup.org/140235113

IDR: 140235113

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