- Tytuł:
-
Polityka rachunkowości w zakresie nieruchomości inwestycyjnych
Accounting Policy in Regard to Investment Properties - Autorzy:
- Tkocz-Wolny, Katarzyna
- Powiązania:
- https://bibliotekanauki.pl/articles/593628.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Inwestycje
Nieruchomości
Polityka rachunkowości
Wynik finansowy
Accounting policy
Financial performance
Investment
Real estate - Opis:
- A company is in possession of instruments that frequently allow it to shape contents of financial statements independently from real life processes. These instruments arise from the right to choose between two or more solutions allowed by balance sheet saw, to a given accounting problem. The object, which allows for use of such alternative solution, is real estate. Growing interest of entrepreneurs in real estate market exposed novel functions of realty. Profitability as well as location emerged as important factors, besides purely utilitarian function of real estate, enabling it to become an investment opportunity.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 379-392
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki