房地产财务报表分析外文文献

《房地产财务报表分析外文文献》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

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