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2006年,我国发布的新企业会计准则最大的两点就是将对于公允价值运用的阐述,并将其引入到投资性房地产,这是我国新形势变化与国际接轨的重要举措。这标志着我国已经开始全面引入公允价值计量观。在投资性房地产中引入公允价值,可以反映房地产的真实价值,提高了会计信息质量,但该应用并未获得理想的效果。因此,如何合理地将公允价值应用到投资性房地产中已经成为了学术界和产业界亟待研究和思考的问题。本文在公允价值在投资性房地产中的运用成为国际化发展不可避免的大趋势下,研究投资性房地产应用公允价值的必要性,一方面有利于更好得将公允价值在投资性房地产中的得到应用,另一方面有助于不断完善我国的会计制度。
In 2006, the two biggest new accounting standards promulgated by China are the introduction of the fair value application and the introduction into the investment real estate. This is an important measure for our country’s new situation to change with the international practice. This indicates that our country has started to introduce the measurement of fair value in an all-round way. The introduction of fair value in real estate investment can reflect the real value of real estate, improve the quality of accounting information, but the application did not achieve the desired results. Therefore, how to reasonably apply the fair value to the investment real estate has become an issue that scholars and industry urgently need to study and think. In this paper, the fair value in the investment real estate in the international development of the inevitable trend, the need to study the fair value of investment real estate, on the one hand help to better get the fair value of investment in real estate Application, on the other hand helps to continuously improve our country’s accounting system.