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"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 

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UDC 657.424 /.922-045.73]:006.032   DOI: https://doi.org/10.31617/zt.knute.2018(101)07  
FOMINA Olena,
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ORСID ID: 0000-0003-4664-4752
  DSc (Economics), associate Professor, 
Head Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine
 
       
SLOMCHYNSKA Svitlana,
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ORCID ID: 0000-0001-9886-0380
  PhD student of the Department of Accounting
and Taxation Kyiv National University оf Trade аnd Economics
19, Kyoto str., Kyiv, 02156, Ukraine
 
 

INVESTMENT PROPERTY ACCOUNTING THROUGH THE LENS
OF CONVERGENCE  OF THE INTERNATIONAL STANDARDS
 

Modern condition of the investment property accounting methodological basis was assessed hereby. It was found that the existing methods do not comply with provisions of the property rights theory, as well as requirements of the international standards. The comparative analysis was performed with regard to the international and national statutory provisions, whereby issues of the investment property operations reporting in accounts are regulated. The Author’s methodology was proposed for reporting of the investment property operations in the accounting system, whereby fairness, completeness and accuracy of the accounting information reporting in the financial statements are improved.
 
Keywords: investment property, accounting, National AccountingRegulations (Standards), IFRS, lease, right of possession.

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