The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Repor...

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Bibliographic Details
Main Authors: Taplin, Ross, Yuan, Wei, Brown, Alistair
Format: Journal Article
Published: University of Wollongong, School of Accounting and Finance 2014
Subjects:
investment properties
fair value
China
accounting policy choice
Online Access:http://hdl.handle.net/20.500.11937/9629

Internet

http://hdl.handle.net/20.500.11937/9629

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