In the context of rapid urbanization in China,many enterprises often face the situation of overall relocation due to the implementation of urban planning.In the relocation process,the government generally provides certain relocation compensation to the relocated enterprise.The relocated enterprise needs to deliver the original property and land in the location,demolish or relocate machinery and equipment,and relocate for reconstruction.This paper takes the relocation case of a relocated enterprise as the research object,exploring the accounting treatment issues after the enterprise receives relocation compensation income,hoping to provide reference for practitioners and standard setters.
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