Проблеми обліку інвестиційної нерухомості
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Файли
Дата
2018
Автори
Валькова, Н.В.
Огнєва, А.М.
Valkova, N.
Ogneva, A.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті визначені основні проблемні питання обліку інвестиційної нерухомості, визначений їх вплив на прибуток до
оподаткування підприємства, проаналізовано нормативно-правове забезпечення та неузгодженості визначень у чинних нормативно-
законодавчих актах, здійснено порівняння вітчизняних та міжнародних стандартів обліку інвестиційної нерухомості.
The aim of the article is to determine the main issues of regulatory accounting of investment real estate and possible ways of their solution, as well as the influence of the chosen conceptual framework on accounting and tax consequences in terms of accounting for investment property. The study of current normative legal acts and scientific and practical works made it possible to highlight the following aspects of accounting and taxation that cause transactions with investment real estate , such as: recognition of investment real estate , valuation of investment property at recognition and at the balance sheet date, the procedure for the sale of investment property, and also the influence of the chosen conceptual framework and accounting policy on the part of accounting of investment property on the object of taxation of corporate profit tax. The definition of investment property in domestic accounting standards involves maintaining it in order to increase its equity, while no accounting mechanism for reflecting such an impact is envisaged. There is no specification how to account for investment property in cases where the provision of rental services is the main activity of the enterprise. The role of accounting policy of the enterprise in the process of recognition and evaluation of investment real estate is investigated. The meaningful differences of investment real estate accounting between national accounting standards and IAS are defined. In article the influence of accounting of investment real estate on profit before taxation of large enterprises and small and medium enterprises. The purpose of further research and development in the field of accounting for investment real estate is to improve accounting policies and systems of document circulation, taking into account their possible impact on the results of activities for taxation purposes.
The aim of the article is to determine the main issues of regulatory accounting of investment real estate and possible ways of their solution, as well as the influence of the chosen conceptual framework on accounting and tax consequences in terms of accounting for investment property. The study of current normative legal acts and scientific and practical works made it possible to highlight the following aspects of accounting and taxation that cause transactions with investment real estate , such as: recognition of investment real estate , valuation of investment property at recognition and at the balance sheet date, the procedure for the sale of investment property, and also the influence of the chosen conceptual framework and accounting policy on the part of accounting of investment property on the object of taxation of corporate profit tax. The definition of investment property in domestic accounting standards involves maintaining it in order to increase its equity, while no accounting mechanism for reflecting such an impact is envisaged. There is no specification how to account for investment property in cases where the provision of rental services is the main activity of the enterprise. The role of accounting policy of the enterprise in the process of recognition and evaluation of investment real estate is investigated. The meaningful differences of investment real estate accounting between national accounting standards and IAS are defined. In article the influence of accounting of investment real estate on profit before taxation of large enterprises and small and medium enterprises. The purpose of further research and development in the field of accounting for investment real estate is to improve accounting policies and systems of document circulation, taking into account their possible impact on the results of activities for taxation purposes.
Опис
Ключові слова
інвестиційна нерухомість, бухгалтерський облік, стандарти обліку, investment real estate, accounting, accounting standards
Бібліографічний опис
Валькова, Н.В. Проблеми обліку інвестиційної нерухомості [Текст] / Н. В. Валькова, А. М. Огнєва // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 93-97.