Disclosure of Investment Property in the Financial Statements in Accordance with International Standards
Journal Title: Бізнес Інформ - Year 2015, Vol 12, Issue 0
Abstract
The article is aimed at elaboration of a structured template for disclosure of investment property in the financial statements in accordance with international standards. Results of a study show that, in contrast to global trends of excessive disclosure, financial statements of Ukrainian enterprises are incidental to insufficient and sometimes unreliable financial disclosure, at least when considering investment property. To provide structuring in the disclosure of investment property according to IFRS, an organized view over the descriptive and financial information has been proposed, making use of table forms for reconciliation of the balance value of investment property at the beginning and in the end of the period chosen for alternative assessment models. The prospect of further research on application of international accounting approach to assessment of investment property at fair value has been determined, considering the best and most effective use of this approach.
Authors and Affiliations
Valentina Dubovaia
Keywords
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