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Accounting Effects of Using the Fair Value Model as the Investment Property’s Subsequent Measurement
Pages: 278-280
Year: Issue:  4
Journal: Journal of Liaoning Institute of Technology(Natural Science Edition)

Keyword:  historic costfair valueinvestment propertyaccounting effects;
Abstract: Investment property’s subsequent measurement model has a certain impact on the financial statements. The cost model and fair value model applied to subsequent measurement fields that both supported in China and the company can change the type of measuring, which is seen as the accounting policy alternative. After analyzing the characteristics of the models mentioned above and studying a case of CIMIC company, this paper is to explore which model is better for accounting measurement.
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