期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2018
期号：2
页码：60-66
出版社：Dunarea de Jos University of Galati
摘要：The paper addresses the importance of recognizing real estate investments and accounting
treatments applied to them for the economic performance of entities. Real estate assets are
treated differently in accounting according to the purpose of their ownership, the stage of
their life, the various decisions taken during their possession, the characteristics of their
removal from the patrimony. When applying the OMFP no. 1.802/2014, the entities have
established, based on accounting policies and professional judgment, which of the
immovablereal estate properties are eligible for real estate investments and has been
selected for their fair value model or cost model. Research has found that between the
initial recognition and the derecognition of a real estate asset there are some changes that
can significantly influence the patrimony and the position and financial performance
indicators.
