Economic and financial performance of real estate transactions under accounting rules and specific taxes

Characterization of the economic and financial performance of real estate transactions involves the processing of accounting information under the regulations specific tax. In this sense, information with a high degree of concentration is provided by accounting mechanisms using the balance sheet, profit and loss account, statement of equity and explanatory notes. Tha accounting and taxation referential influences the performance of financial accounting statements highlighted. Performance evaluation of real estate transactions is considering complex issues regarding on the one hand economic and financial principles that circumscribe the capital allocation decision based on risk-return specific arbitrage and on the other hand the impact of accounting and tax provisions in the field. The concatenation of these issues is the foundation of reasoning investment, which in real estate, on the globalized markets, incumbent multiplier effects.