Befektetési célú ingatlanok értékelése magyar és nemzetközi számviteli környezetben
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| Format: | Article |
| Published: |
Budapesti Gazdasági Főiskola
2017
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| Series: | Prosperitas
4 No. 1 |
| Subjects: | |
| Kulcsszavak: | Befektetés ingatlanok értékelése számviteli környezet IFRS Investment real estate valuation |
| Online Access: | http://publikaciotar.uni-bge.hu/1087 |
| Abstract: | Since 2017, the modification of the Accounting Act makes it possible for a wide range of companies to switch over to the application of the International Financial Reporting Standards. Valuation methods and principles used in the two systems differ in many respects, therefore the transition requires sufficient knowledge from accountants, auditors and valuers. From among the company assets, the research focuses on real estates that are being held for investment purposes. Te study compares the Hungarian and international accounting rules, as well as the real estate valuation practice. Finally, an attempt is made to determine the assessment tasks related to the transition. |
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| Physical Description: | 128-144 |
| ISSN: | 2064-759X |