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tu di zhong gu zhi hui ji chu li cha yi ji dui tou zi zhe de ying xiang
Author(s): 
Pages: 104-107
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  会计准则土地使用权变更会计处理差异信息披露;
Abstract: 由于在国际会计准则与内地、香港会计准则中,对企业土地使用权的会计处理规定各不相同,所以在内地、香港两地上市的内地上市公司对土地使用权的会计处理及信息披露也因此有所差异,由此也影响了投资者对企业经营状况和财务状况的判断结果。
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