The Accounting Information Quality On Property Businesses

Compared to the other businesses, the operation, accounting procedure and method etc for the Property businesses, had its special characteristics.However, the application for Hong Kong Accounting Standard, PRC Accounting Standard and Accounting guideline in the Property businesses was not quite satisfied in a practical way. Although the existing Accounting Standard is more appropriate for the businesses variety development and globalization trend, but it still lacked of the complexity and systematic, by the way, the new Accounting Standard had not tackled the areas to some special businesses.In the thesis, I will introduce the accounting characterizes for the property businesses, combined with the theory and practical application, and also the experiences sharing , pointed out the insufficiently application of the new Accounting Standard in the property businesses, such as the sales and costs recognition etc. The thesis also pointed out that some special treatments in the property businesses had not any appropriate guidance and application to govern and control at currently. Therefore, lack of unique accounting standards applied to the property businesses.There were some suggestions in this thesis, including how to improve the accounting guidelines applied to property businesses, how to increase the accounting information quality etc. By the way, a proper accounting guideline system specially designed for property businesses was a need. These included setting up some interpretations especially for property businesses.