The use of fair value and historical cost accounting for investment properties in China
Year of publication: |
2014
|
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Authors: | Taplin, Ross ; Yuan, Wei ; Brown, Alistair |
Published in: |
Australasian accounting business and finance journal : AABF. - Wollongong, NSW : Univ., ISSN 1834-2019, ZDB-ID 2551029-0. - Vol. 8.2014, 1, p. 101-113
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Subject: | fair value | investment properties | accounting policy choice | China | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | IFRS | Kostenrechnung | Cost accounting |
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