| 浅谈投资性房地产会计核算中的相关问题 |
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| 引用本文： | 叶丹.浅谈投资性房地产会计核算中的相关问题[J].宁波广播电视大学学报,2011,9(2):31-32,124. |
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| 作者姓名： | 叶丹 |
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| 作者单位： | 宁波广播电视大学余姚学院,浙江余姚,315400 |
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| 摘 要： | 财政部颁布的《投资性房地产准则》已经实施了4年,从实施情况看,其在准则设计和实际操作中还存在着一些问题。文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题,并提出了建议。
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| 关 键 词： | 投资性房地产 公允价值 后续计量 |
On Some Problems in Investment Real Estate Accounting |
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| YE Dan.On Some Problems in Investment Real Estate Accounting[J].Journal of Ningbo Radio & TV University,2011,9(2):31-32,124. |
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| Authors: | YE Dan |
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| Institution: | YE Dan(Yuyao Institute of Ningbo Radio and TV University,Yuyao 315400, Zhejiang,China) |
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| Abstract: | It has been 4 years since the implementation of Investing Real Estate Standards.Judging from the effects of its implementation,there are still some problems existing in its standards design and practice.With examples,this paper analyzes the transformation,fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions. |
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| Keywords: | Investment real estate Fair value Follow-up measurement |
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