Value-relevance of presenting changes in fair value of investment properties in the income statement : evidence from Hong Kong
Year of publication: |
2009
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Authors: | So, Stella ; Smith, Malcolm |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 39.2009, 2, p. 103-118
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Subject: | Berichtswesen | Reporting | Fair-Value-Bilanzierung | Fair value accounting | Betriebliches Anlagevermögen | Fixed assets | Immobilienbewertung | Real estate appraisal | Hongkong | Hong Kong | China |
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