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

QR Code

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...

Full description

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

Similar Items

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
by: Cairns, D., et al.
Published: (2011)

Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings
by: Chong, Leong Yew
Published: (2018)

The institutional perspective on outward foreign direct investment from China: the relationship between the government and firms
by: Cheng, Qian
Published: (2012)

Accounting for acquired goodwill in Australian business combinations: is there value to choose?
by: James, Kieran E.
Published: (2005)

The impact of China’s green credit policy on green lending, green investment, and the environment
by: Li, Jiaqi
Published: (2024)

Historical cost accounting versus current cost accounting
by: Abu Bakar, Nur Barizah, et al.
Published: (2008)

Understanding 'fairness' in student selection: are there differences and does it make a difference anyway?
by: Pitman, Tim
Published: (2014)

Modelling household residential location choice and travel behaviour and its relationship with public transport accessibility
by: Nurlaela, Siti, et al.
Published: (2012)

Young people's policy recommendations on algorithm fairness
by: Perez, Elvira, et al.
Published: (2017)

Commentary 2: The devil is in the detail – lies, damned lies and accounting for the value of banking [part of Book review symposium: Locating banks, tracking money]
by: Leyshon, Andrew
Published: (2014)

Fairness in examination timetabling: student preferences and extended formulations
by: Muklason, Ahmad, et al.
Published: (2017)

The Impact of trust and fairness by financial services on consumer satisfaction.
by: Ranganathan, Manassa
Published: (2019)

China’s music industry unplugged: Business models, copyright and social entrepreneurship in the online platform economy
by: Chen, Z.T.
Published: (2019)

It’s only fair: blood donors are more sensitive to violations of fairness norms than non-donors: converging psychometric and ultimatum game evidence
by: Ferguson, Eamonn, et al.
Published: (2018)

Competition policy and railway investment: Project summary
by: Wills-Johnson, Nick
Published: (2007)

An Investigation of the Demand for Financial Advice in China's Retail Investment Markets
by: Ren, Haowei
Published: (2006)

The location determinants and timing of FDI: an empirical analysis of pharmaceutical firms' FDI in China
by: Jiang, Fuming
Published: (2004)

Historical Costs or Fair Value in Accounting: Impact on Selected Financial Ratios
by: Abdulsattar, Ahmed Raza Ayoob
Published: (2016)

Hyper-heuristics and fairness in examination timetabling problems
by: Muklason, Ahmad
Published: (2017)

The determinants of Western Australia's foreign investment in China
by: Pearson, Cecil, et al.
Published: (2009)

Wellness as Fairness
by: Prilleltensky, Isaac
Published: (2012)

How to survive? An analysis on the development of China's stock markets
by: Yang, Ameng
Published: (2006)

Three essays on audit market development: evidence from China’s recent reforms
by: Al Natour, Abdul Rahman Ahmad Abdullah
Published: (2019)

The universal values of science and China’s Nobel Prize pursuit
by: Cao, Cong
Published: (2014)

When and Why Do Landlords Retain Property Investments?
by: Wood, G., et al.
Published: (2013)

An examination of the long-term business value of investments in information technology
by: Shea, Vincent J., et al.
Published: (2017)

Determinants of Foreign Direct Investment in Indian Markets
by: Shah, Dinal Dinesh
Published: (2008)

Impact of trade cost, market size and foreign direct investment on export quality in trade between China and developing economies
by: Eshraghi, Mastooreh
Published: (2013)

Distribution of affordable housing in Yinchuan, China
by: Zhang, Tao
Published: (2012)

Practical fair anonymous undeniable signatures
by: Han, Song, et al.
Published: (2004)

The productivity spillovers of foreign direct investment in China: a computable general equilibrium model
by: Deng, Ziliang
Published: (2009)

Hybrid texts and historical fiction
by: Nichols, Ian
Published: (2011)

Differences in awareness of fair trade and organic labelling among coffee consumers in Australia and Japan
by: Tamaki, R., et al.
Published: (2011)

Kajiselidik mengenai pandangan dan penerimaan masyarakat setempat terhadap pasar besar di Taman Tun Dr Ismail / Ariffin Yahya ... [et al.]
by: Yahya, Ariffin, et al.
Published: (1987)

Chinese students' satisfaction of the study abroad experience
by: Wang, Q., et al.
Published: (2011)

Mediating effect of program loyalty on the relationships between value perception and relationship investment on customer loyalty
by: Ramaseshan, Balasubramanian, et al.
Published: (2008)

Are Ethical Investments Good?
by: Chow, G., et al.
Published: (2014)

The impact of oil prices and the financial market on cost efficiency in the insurance and Takaful sectors: evidence from a stochastic frontier analysis
by: Alshammri, Ahmad Alrazni, et al.
Published: (2019)

Fairness Considerations in Full-Duplex MIMO Interference Channels
by: Cirik, A., et al.
Published: (2015)

Fair decomposition of group obligations
by: Alechina, Natasha, et al.
Published: (2017)