Nieruchomosci inwestycyjne – niechciana (?) kategoria aktywów – analiza wybranych problemów i wnioski z dyskusji na lamach czasopisma SKwP „Rachunkowosc” (Investment real estate – unwanted (?) category of assets – analysis of selected problems and conclusions from discussions in the journal SKwP “Accounting”)

The study is the identification and analysis of selected issues related to the qualification of real estate in the financial statements. Against the background of the legal provisions of the Accounting Act, practical doubts and divergences concerning are presented this group of assets. The article referred to the literature and the ongoing discussion in one of the journals recognised by practitioners on the challenges of reporting these assets into key problems and determinants of the inclusion of such assets in the balance sheet and related revenues and costs. Only the three most important aspects are discussed: qualification, accounting for revenues and costs, and the effects of choosing a pricing model. The study is part of the work being carried out on a new national accounting standard.