Questions That the Land-use Right Belongs to the Intangible Assets

摘要：

As an enterprises important property, the land-use rights ownership influences its calculation directly, thus the preparation of financial statements and the enterprises real appraisal directly. By analyzing the difference between the land-use right and the intangible assets’ characteristics and the disadvantageous aspects of the accounting calculation, it is concluded that the land-use right should be separated from the intangible assets and be taken as an independent property juxtaposed with fixed assets.

作者: Yong-chen LI Xi CAO Qi ZHANG

作者单位: School of Economics and Management, North China Electric Power Uniwersity, Baoding, China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 409-411

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）