Complex IFRS Accounting Issues for the Real Estate Industry


Complex IFRS Accounting Issues for the Real Estate Industry

Round Table

17 October 2014 | White Square

Deloitte CIS is pleased to invite you to a round table that will take place on 17 October 2014 at our Moscow office, which will focus on complex issues of IFRS accounting for the real estate industry.

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During the round table, our professionals will share their observations on complex issues of IFRS application by real estate companies, and provide recommendations about the handling of such issues. Among the topics for discussion will be:

  • New IFRS 15 on revenue recognition: what changes can be expected by developers?
  • What does the value of a flat include under the current and the new standard?
  • In which situations can a difference between an asset's fair value and the amount in the appraiser's report not be a mistake?
  • When may assets be reclassified between investment property, inventories, property, plant and equipment and assets held for sale?
  • Long-term lease of land: should a long-term liability be recognised?
  • When should deposits received for rent be discounted?

We also hope that  participants will join with us for an informal discussion between about the expected changes in connection with IFRS 15 and their thoughts about the practicality of early adoption.


The event will be free of charge.

The number of participants is limited. Please, confirm your participation as soon as possible. The round table will be held in Russian, but presentation materials will be available  in English. We can arrange interpreting services, if necessary. Please let us know by entering your request in the  in the ‘Note’ field on the registration form.

Participation fee

The event will take place on 17 October 2014 between 9:30 a.m. and 12:30 p.m. Moscow time.

Registration on the day will commence at 9:00 a.m.

The event will be held in the Paris-Berlin conference room, 2nd floor, Building B, White Square Business Centre, 5 Lesnaya St., Moscow.

Date and venue

Please confirm your participation by registering on our web site befor 14 October 2014.
If you have any questions about registration, please contact Aleksandra Karpova.

We are looking forward to seeing you at the event.


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