INVESTMENT PROPERTY – THE COST-BASED MODEL OR THE FAIR VALUE MODEL. WHAT DO WE CHOOSE?
The current accounting rules governing investment property issues allow economic entities that own such assets to exercise their right of option through professional judgment for several models that allow for the subsequent evaluation of these balance sheet structures. Our study aims to analyze thes...
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| Format: | Article |
| Language: | English |
| Published: |
Universitatea din Craiova
2024-12-01
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| Series: | Annals of the University of Craiova: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://feaa.ucv.ro/annals/v2_2024/04.pdf |
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