利润表中的投资性房地产在公允价值模式下的变化_来自于香港的证据外文翻译本科论文.docVIP

中文2900字 本科毕业论文（设计） 外 文 翻 译 外文题目 Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong 外文出处 Accounting and Business Research 外文作者 Stella So and Malcolm Smith 原文： Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong IAS 40 (2000) represents the first time that the IASB permits a fair value model for non-financial assets (IASCF, 2008c). Under the fair value model, investment