Баженова Т.П. – аспирант КНУ им. Ж. Баласагына
ПРАКТИЧЕСКИЕ АСПЕКТЫ ПРИМЕНЕНИЯ МЕЖДУНАРОДНОГО СТАНДАРТА БУХГАЛТЕРСКОГО УЧЕТА (МСБУ) 40 “ИНВЕСТИЦИОННАЯ СОБСТВЕННОСТЬ”
The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.
Keywords in Russian:The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.
ПРАКТИЧЕСКИЕ АСПЕКТЫ ПРИМЕНЕНИЯ МЕЖДУНАРОДНОГО СТАНДАРТА БУХГАЛТЕРСКОГО УЧЕТА (МСБУ) 40 “ИНВЕСТИЦИОННАЯ СОБСТВЕННОСТЬ”
The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.
Keywords in Kyrgyz:The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.
ПРАКТИЧЕСКИЕ АСПЕКТЫ ПРИМЕНЕНИЯ МЕЖДУНАРОДНОГО СТАНДАРТА БУХГАЛТЕРСКОГО УЧЕТА (МСБУ) 40 “ИНВЕСТИЦИОННАЯ СОБСТВЕННОСТЬ”
The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.
Keywords in English:The notion of investment property is a new in our country. The approach to reflection of land sections, buildings, parts of the buildings in financial reporting on IFRS depends on concrete situation. In connection with it, the difficulties of the operation reflection with investment property in financial reporting of companies corresponding to IAS 40 “Investment property” are appeared. In the article some problems of the given standard using are considered.