Article

Подання інформації про земельні ділянки у фінансовій звітності за МСФЗ

Давидова, І.В.

The purpose of the article is to make proposals on the improvement of international norms of the delivery of information about the land (land parcels) in financial statements. In order to improve the quality of relevant information on land parcels for users (investors and creditors), it is proposed to improve the international standards of financial reporting as follows: based on the unique nature of the land (property) as a type of assets of economic entities, to introduce the «Land» (or «Land and buildings») article into the minimum list of articles of the Statement of Financial Position, that should includes all the land (or land and buildings) held by the owner and leased, with the exception of land (or land and buildings) held for sale, with the relevant general evaluation models.

revaluation model

fair value model

cost model

нерухомість, зайнята власником

property

інвестиційна нерухомість

модель собівартості

модельсправедливої вартості

owner-occupied

investment property