毕业设计附件房地产财务报表分析中英文外文文献.doc

本科毕业设计（论文） 英文文献 (此文档为word格式,下载后您可任意修改编辑!) 文献信息 标题: RECOGNISING REVENUE FROM THE CONSTRUCTION OF REAL ESTATE IN FINANCIAL STATEMENTS OF DEVELOPERS IN POLAND 作者: DYLAG, Renata; KUCHARCZYK, Malgorzata 出版物名称: Accounting and Management Information Systems 卷: 10 期: 1 页: 25-42 出版年份: 2011 出版日期: Apr 2011 年份: 2011 出版商: Bucharest Academy of Economic Studies 出版地: Bucharest 出版物国家/地区: Romania 出版物主题: Business And Economics--Accounting RECOGNISING REVENUE FROM THE CONSTRUCTION OF REAL ESTATE IN FINANCIAL STATEMENTS OF DEVELOPERS IN POLAND Renata DYLAG and Malgorzata KUCHARCZYK Kozminski University, Warsaw, Poland Abstract: The core business of real estate developers is performance long term developer contracts (directly or by subcontractors), that include constructing and selling residential and non-residential real estates. The characteristic feature of such contracts is the construction of properties that are generally financed by the principal over the whole project, by way of contractually agreed advances, and then - after the investment process has been completed - the ownership right is transferred to the buyer. Due to no unequivocal regulations in scope of revenue recognition resulting from property development contracts until 31 December 2008 some developers recognised revenues on developer contracts in accordance with IAS 18 Revenue some used the method of revenues and expenses percentage-of-completion in accordance with IAS 11 Construction Contracts. The immediate aim of this paper is a comparative analysis of Polish and international rules adopted by property development companies when recognising revenue and outcome of development contracts and a presentation of the effect that IFRIC Interpretation 15 Agreements for the Construction of Real Estate has on the reporting of such companies. Keywords: real estate developers, IFRS, Poland, revenue recognition INTRODUCTION The principal business activity of entities from the real estate development sector is t