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Accounting for investment properties

Author: Brînzila Liuba
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Alexandru Nederiţa
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 6 November, 2015
Approved by NCAA on the 22 December, 2015


Adobe PDF document0.42 Mb / in romanian


CZU 657. 421.1: 330. 332.2 (478) (043)

Adobe PDF document 3.09 Mb / in romanian
195 pages


real estate investment, book value, cost, fair value, real estate, operating lease, transfer, recognition, evaluation, financial statements


Structure of thesis: annotation, introduction, three chapters, conclusions and recommendations, bibliography (173 titles), is presented on 137 pages of basic text, 15 figures, 2 charts, 20 tables and 33 annexes. The obtained results are published in 12 scientific papers.

Research domain: Accounting.

Aim and objectives are the multilateral investigation of theoretical and applicative aspects of accounting of real estate investments and main directions of improving its methodology in accordance with international standards.

Scientific originality and novelty is reflected in development of concept of definition of investment property; recommending new criteria for the classification and delimitation of investment property; elaboration of accounting policies that are harmonized with international standards; elucidate the issues and directions for improving the accounting of real estate investment, evaluation after recognition, improving the presentation methods in financial statements.

The important scientific issue solved in the domain of research consists in improving the investment property accounting based on the evaluation model; recommendation of accounting records related to operations with real estate investments; argumentatios for proposals on removing differences between national regulations and international accounting related to real estate investments; proposing a new model to disclosure in the financial statements. Solving this issue in the research confirmed the advantages of recommendations and their beneficial influence on the performance of local entities.

Theoretical significance and applicative value of the thesis resides in the impact of recommendations related to the improvement of accounting entry, further evaluation and transfer, which will improve the decision process and performance of the entity.

Implementation of scientific results: some recommendations developed in the thesis have been accepted for implementation in the economical practice of some domestic companies and in the teaching process of educational institutions and professional training with economic profile.