Investment Property Measurement at Fair Value in the Financial Statements

Kulikova, L.I.; Samitova, A.R.; Aletkin, Pavel Alexandrovich

doi:10.5901/mjss.2015.v6n1s3p401

Cited by 4 publications

(1 citation statement)

References 12 publications

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“…Therefore, it is difficult to draw a conclusion which model is generally more applicable. Research among Russian banks which compile their financial statements by international standards, showed that most of the companies applied valuation of investment property at fair value (Kulikova, Samitova and Aletkin, 2015). Based on research from Bucharest Stock Exchange, "40% of listed companies are investment funds and properties"; such as that "more than 50% of Romanian companies are using historical cost."…”

Section: Previous Research On Investment Properties Measurement Model...mentioning

confidence: 99%

Does the Application of Investment Properties’ Measurement Models Affect the Profitability of the Company? – The Case of Insurance Companies in Croatia?

Perčević,

Ercegović

2023

Proceedings of the 7th International Conference on Management, Economics and Finance

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The aim of this research is to determine to what extent a particular model of measurement of investment in properties is applied in insurance companies in Croatia, and to investigate whether the application of a particular model affects the profitability of insurance companies. The research refers to the period from 2017 to 2021, and is conducted on 11 insurance companies that have recognized investments in real estate in their financial reports. In order to implement the research objectives, descriptive statistical methods were applied. The research results showed that 6 out of 11 insurance companies apply the cost model, while 5 insurance companies apply the fair value model. Insurance companies that apply the fair value model hold 56.17% of the total assets of all insurance companies in Croatia. Furthermore, the research results showed that insurance companies that applied the fair value model achieved higher profitability (measured by the ratio of return on assets) compared to the profitability of the entire insurance sector and the profitability of those insurance companies that applied the cost model. Finally, the research results indicated that the application of the fair value model in measuring investment properties has a greater effect on the profitability of insurance companies in Croatia than the application of the cost model.

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Section: Previous Research On Investment Properties Measurement Model...mentioning

confidence: 99%

Does the Application of Investment Properties’ Measurement Models Affect the Profitability of the Company? – The Case of Insurance Companies in Croatia?

Perčević,

Ercegović

2023

Proceedings of the 7th International Conference on Management, Economics and Finance

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Methodological approaches to investment property valuation

Фоміна

Moshkovskа

Prokopova

et al. 2018

Investment Management and Financial Innovations

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Increase in number of the investment property items available in both domestic and international markets, present-day European integration processes, as well as existing differences in statutory provisions in force (controversial essentials of the investment property identification as an asset and ambiguity of implementation of the methodological approaches to the investment property valuation) have stipulated the need for improvement of the hierarchy of the investment property item fair value recognition and measurement criteria. Proposed identification methods will contribute into amplification of the synergy effect of the investment property item accounting and management due to improvement of quality and fairness of the information data on certain assets of the establishment. Methodology for the investment property valuation and changed value reporting format were worked out based upon critical analysis of the scientific professionals’ main approaches to the investment property fair value measurement as provided for by statutory requirements to disclosure of the asset related information. Findings made and recommendations worked out on consideration of the harmonized indicator system implementation have thereafter found the practical use in the investment property item management efficiency assessment model.

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Measurement of public sector financial instruments in Russian and international standards systems

Druzhilovskaya

2021

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Subject. This article discusses the regulations regarding the assessment of financial instruments of public sector organizations in the systems of Russian and international standards. Objectives. The article aims to investigate the degree of convergence of regulations regarding the assessment of financial instruments in the Russian standards for public sector organizations with the rules of international standards. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analogy method. Results. Based on a comparison of the regulations regarding the initial and subsequent assessment of various types of financial assets and financial liabilities in the Russian FSBU Standard Financial Instruments and IPSAS 29 Financial Instruments: Recognition and Measurement, the article identifies situations where the assessments of financial instruments of public sector organizations, conducted according to Russian and international standards, coincide or have differences. Conclusions and Relevance. It is advisable to further converge approaches to the assessment of financial instruments in Russian standards for public sector organizations and the IPSAS regulations. The results obtained have both applied and theoretical applications in the field of financial accounting.

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Investment Property Measurement at Fair Value in the Financial Statements

Cited by 4 publications

References 12 publications

Does the Application of Investment Properties’ Measurement Models Affect the Profitability of the Company? – The Case of Insurance Companies in Croatia?

Does the Application of Investment Properties’ Measurement Models Affect the Profitability of the Company? – The Case of Insurance Companies in Croatia?

Methodological approaches to investment property valuation

Measurement of public sector financial instruments in Russian and international standards systems

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