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企业购买土地取得土地使用权,主要是为了建造房屋等建筑物,由于建造房屋的用途或目的不同,导致了土地使用权有着不同情形的会计核算,涉及多个具体会计准则,只有正确理解这些不同之处并予以正确处理,才能确保会计信息真实可靠。另外,我国土地使用权会计核算与国际会计准则存在差异,究其原因是对企业通过有偿方式取得土地使用权所赋予的权利不同。
The acquisition of land by enterprises for acquiring land use rights is mainly for the purpose of building buildings such as houses. Due to the different purpose or purpose of building houses, accounting for different forms of land use rights involves a number of specific accounting standards. Only when these differences are correctly understood And correct handling, in order to ensure that accounting information is true and reliable. In addition, there are differences between China’s accounting of land use rights and IAS. The reason is that the rights granted by enterprises to obtain land use rights by means of compensation are different.