Characteristics Of Accounting Of Investment Property In The Public SectorJournal: Innovative Economics and Management (Vol.IV, No. 2)
Publication Date: 2017-05-30
Authors : Vardiashvili M. Maisuradze M.;
Page : 160-165
Keywords : investment property; prime-cost model; real cost model; capital increase.;
Basic assets registered on the balance of organizations funded by the state budget are integral parts of the state property. Their accounting and reflection in financial statements, according to the international standards, assist to management and analysis of state resources. In the article there are examined characteristics of accounting of investment property in the public sector, according to IAS 16.
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