Abstract
The article discusses approaches to the organization of internal control of investment real estate from the perspective of applying various models of its assessment and efficiency of use. An additional control mechanism is proposed to verify the financial models of investment property valuation. The purpose of additional control is defined – to minimize the risk of incorrect assessment of investment property and the risk of misrepresentation of information in financial statements. The stages of internal control of investment property valuation models have been developed and characterized. Analytical procedures for monitoring the effective use of investment real estate objects aimed at ensuring stable income of the company are considered.
Published Version
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