Acquisition of real estate as investment property according to national and international accounting standards – case of Croatia

The accounting treatment of real estate varies depending on the intended purpose of the acquired property. This paper discusses the theoretical and practical aspects of the accounting standards for treatment of the item investment property according to the International Financial Reporting Standards...

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Veröffentlicht in:Ekonomski vjesnik 2020, Vol.33 (2), p.533
Hauptverfasser: Mamić Sačer, Ivana, Pavić, Ivana, Brozović, Mateja
Format: Web Resource
Sprache:eng
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