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Paper eres2014_238:
Economic and financial performance of real estate transactions under accounting rules and specific taxes

id eres2014_238
authors Sobolevschi, David Maria Iulia; Vasile Robu, Monica Aureliana Petcu, Costin Ciora
year 2014
title Economic and financial performance of real estate transactions under accounting rules and specific taxes
source 21st Annual European Real Estate Society Conference in Bucharest, Romania
summary Characterization of the economic and financial performance of real estate transactions involves the processing of accounting information under the regulations specific tax. In this sense, information with a high degree of concentration is provided by accounting mechanisms using the balance sheet, profit and loss account, statement of equity and explanatory notes. Tha accounting and taxation referential influences the performance of financial accounting statements highlighted. Performance evaluation of real estate transactions is considering complex issues regarding on the one hand economic and financial principles that circumscribe the capital allocation decision based on risk-return specific arbitrage and on the other hand the impact of accounting and tax provisions in the field. The concatenation of these issues is the foundation of reasoning investment, which in real estate, on the globalized markets, incumbent multiplier effects.
series ERES:conference
email iulia.david@kgaudit.ro
more http://library.eres.org/cgi-bin/rsa98.pl?conf=ERES2014&type=session&theme=R&slot=2750
discussion No discussions. Post discussion ...
ratings
session R: Tax and Legal Issues in Real Estate
last changed 2014/10/21 21:51
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