论文部分内容阅读
国际会计准则(以下简称IAS)经过长达十余年的修订,逐渐完善了公允价值和投资性房地产的概念,及投资性房地产计量和披露的要求。在世界范围内,各国或各地区会计准则制定机构逐渐认识到,统一或趋同的会计准则将给财务报告使用者带来便利,并有利于将不同地域的公司进行横向比较,使财务报告的可比性不断得到加强。中国会计准则(以下简称CAS)借鉴了国际会计准则及其他地区准则如香港会计准则
After more than ten years of revision, the International Accounting Standards (hereinafter referred to as IAS) have gradually perfected the concept of fair value and investment real estate and the requirements of measurement and disclosure of investment real estate. Around the world, accounting standards bodies in various countries or regions have come to realize that the uniform or converging accounting standards will bring convenience to users of financial reports and facilitate horizontal comparison of companies in different regions to make financial reports comparable Sex is constantly being strengthened. China Accounting Standards (hereinafter referred to CAS) draws on international accounting standards and other areas such as Hong Kong Accounting Standards