出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The characterization of the economic and financial performance of real estate transactions involves the processing of accounting information, within the scope of specific fiscal regulations. In this sense, information with a high degree of concentration are provided by the accounting mechanisms supported by the accounting balance sheet, the profit and loss account, the equity statements, and the explanatory notes. The accounting and fiscal buffer guide influences the performance highlighted in the financial and accounting statements. The assessment of the performance of real estate transactions takes into consideration complex aspects regarding economic and financial principles that include the decision to allocate capital according to the specific risk-costeffectiveness arbitrage, on one hand, and the impact of the accounting and fiscal provisions, on the other hand. The concatenation of these aspects is the foundation of the investment reasoning, which has multiplying effects in the field of investment property on globalized markets.
关键词：real estate used by the owner; investment property; fixed assets held for sale.
