| Status | 已发表Published |
| Title | Invest, occupy or sell? A modern challenge in Hong Kong |
| Creator | |
| Date Issued | 2013 |
| Source Publication | T/Dialogue
 |
| Volume | October |
| Abstract | In a modern city like Hong Kong, many companies have acquired different properties. Several Hong Kong Accounting Standards (HKASs) deal with the initial acquisition and recognition of property. This article focuses on how to distinguish property recognized under HKAS 40 "Investment Property" from that recognized under two other standards: HKAS 16 "Property, Plant and Equipment" and HKAS 2 "Inventories". It also discusses the definitions and classifications of property under each of the standards. |
| URL | View source |
| Language | 英语English |
| Document Type | Journal article |
| Identifier | http://repository.uic.edu.cn/handle/39GCC9TT/9558 |
| Collection | Research outside affiliated institution |
| Affiliation | 1.City University of Hong Kong 2.Hong Kong Baptist University |
| Recommended Citation GB/T 7714 | Mok, Annie Yuet-ngo,So, Michael Yuen-hon. Invest, occupy or sell? A modern challenge in Hong Kong[J]. T/Dialogue, 2013, October. |
| APA | Mok, Annie Yuet-ngo, & So, Michael Yuen-hon. (2013). Invest, occupy or sell? A modern challenge in Hong Kong. T/Dialogue, October. |
| MLA | Mok, Annie Yuet-ngo,et al."Invest, occupy or sell? A modern challenge in Hong Kong". T/Dialogue October(2013). |
| Files in This Item: | There are no files associated with this item. | |||||
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