REGULATORY AND LEGAL FOUNDATIONS OF INVESTMENT PROPERTY ACCOUNTING AND ISSUES OF ITS DEVELOPMENT BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp548-555Abstract
This article examines the regulatory and legal framework for accounting of investment property in joint-stock companies, including issues related to its recognition, measurement, and presentation in financial statements. The study analyzes the main challenges in accounting for investment property, particularly difficulties in determining fair value, inconsistencies in the interpretation of regulatory requirements, and challenges associated with the implementation of International Financial Reporting Standards (IFRS). Based on the findings, scientific and practical recommendations have been developed to improve investment property accounting, expand the application of IFRS, strengthen control mechanisms, and enhance the professional competence of accounting personnel
Keywords:
investment property joint-stock company accounting financial reporting IFRS IAS 40 fair value valuation control assetsReferences
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