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: Ross Taplin, Wei Yuan, Alistair Brown
Format: Article
Language:English
Published: University of Wollongong 2014-03-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
fair value
investment properties
accounting policy choice
Online Access:http://ro.uow.edu.au/aabfj/vol8/iss1/6

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