| 投资性房地产公允价值计量模式应用研究 |
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| 引用本文： | 曹晓雪,湛丹妮,杨阳.投资性房地产公允价值计量模式应用研究[J].吉林省经济管理干部学院学报,2011,25(1):68-71. |
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| 作者姓名： | 曹晓雪 湛丹妮 杨阳 |
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| 作者单位： | 吉林财经大学,会计学院,吉林,长春,130117 |
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| 摘 要： | 投资性房地产公允价值计量模式在我国上市公司中施行已有4年的时间。在2007～2009年沪深两市A股上市公司年报中,公允价值计量模式只被少数几家公司所采用,对上市公司的业绩影响并不重大,如何使公允价值计量模式健康地应用和发展是一个现实的问题。
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| 关 键 词： | 投资性房地产 公允价值 计量模式 |
Implementation of Fair Value Pattern of the Investment Real Estates |
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| CAO Xiao-xue,ZHAN Dan-ni,YANG Yang.Implementation of Fair Value Pattern of the Investment Real Estates[J].Journal of Jilin Province Economic Management Cadre College,2011,25(1):68-71. |
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| Authors: | CAO Xiao-xue ZHAN Dan-ni YANG Yang |
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| Institution: | CAO Xiao-xue,ZHAN Dan-ni,YANG Yang(School of Accounting,Jilin University of Finance & Economics,Changchun,Jilin 130117,China) |
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| Abstract: | Fair value pattern of the investment real estates has been carried out in listed companies for 4 years.It was adopted by only a few companies in the listed companies' annual reports in Shenzhen and Shanghai market from 2007 to 2009 and it has little influence on the achievements of listed companies.How to make the fair value pattern implement healthily in listed company is a realistic problem. |
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| Keywords: | Fair value Investment real estates Measurement pattern |
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