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ID:44484254
大小:114.50 KB
页数:13页
时间:2019-10-22
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1、文献信息标题:RECOGNISINGREVENUEFROMTHECONSTRUCTIONOFREALESTATEINFINANCIALSTATEMENTSOFDEVELOPERSINPOLAND作者:DYLAG,Renata;KUCHARCZYK,Malgorzata出版物名称:AccountingandManagementInformationSystems卷:10期:1页:25-42出版年份:2011出版日期:Apr2011年份:2011出版商:BucharestAcademyofEconomicStudies出版地:Bucha
2、rest出版物国家/地区:Romania出版物主题:BusinessAndEconomics-AccountingRECOGNISINGREVENUEFROMTHECONSTRUCTIONOFREALESTATEINFINANCIALSTATEMENTSOFDEVELOPERSINPOLANDRenataDYLAGandMalgorzataKUCHARCZYKKozminskiUniversity,Warsaw,PolandAbstract:Thecorebusinessofrealestatedevelopersisperform
3、ancelongtermdevelopercontracts(directlyorbysubcontractors),thatincludeconstructingandsellingresidentialandnon-residentialrealestates-Thecharacteristicfeatureofsuchcontractsistheconstructionofpropertiesthataregenerallyfinancedbytheprincipaloverthewholeproject,bywayofcon
4、tractuallyagreedadvances,andthen-aftertheinvestmentprocesshasbeencompleted-theownershiprightistransferredtothebuyer.Duetonounequivocalregulationsinscopeofrevenuerecognitionresultingfrompropertydevelopmentcontractsuntil31December2008somedevelopersrecognisedrevenuesondev
5、elopercontractsinaccordancewithIAS18nRevenuensomeusedthemethodofrevenuesandexpensespercentage-of-completioninaccordancewithIAS11"ConstructionContracts”.TheimmediateaimofthispaperisacomparativeanalysisofPolishandinternationalrulesadoptedbypropertydevelopmentcompanieswhe
6、nrecognisingrevenueandoutcomeofdevelopmentcontractsandapresentationoftheeffectthatIFRICInterpretation15nAgreementsfortheConstructionofRealEstate11hasonthereportingofsuchcompanies.Keywords:realestatedevelopers,IFRS,Poland,revenuerecognitionINTRODUCTIONTheprincipalbusine
7、ssactivityofentitiesfromtherealestatedevelopmentsectoristherealisationofpropertydevelopmentagreementsconsistingoftheconstruction(directlyorthroughsubcontractors)andsubsequentsale(orrental)ofpremisesincommercial,entertainment,office,hotelsorresidentialbuildings.Acharact
8、eristicfeatureofsuchagreements,usuallyperformedoveraperiodinexcessof12monthsisthattheirrealisationisfinancedbydeposit
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