THE CONCEPTUAL STRUCTURE OF THE TERM OF INVESTMENT PROPERTY IN ACCOUNTING
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 4
Abstract
The issues affecting the organization and accounting of investment properties are considered, namely shown differences of the investment properties from real estate acquired in the process of investing activities, shown signs of real property, its composition and classification; distinguished concepts such as “investments in real estate” and “investment property”.
Authors and Affiliations
S. M. Kafka
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