tailieunhanh - The Study of Fair Value Accounting for Investment Property in Vietnamese Enterprises

This paperstudies the overview of investment property accounting and the presentation of the fair value of investment property in Vietnamese enterprises. The research sample covers 68 enterprises engaged in investment property business in Hanoi. The research results show that of enterprises do not present the fair value of investment property on their financial statements at the end of the accounting year. In addition, the results of the research also show necessary reasons to apply fair value accounting to the investment property. |

TỪ KHÓA LIÊN QUAN