| 投资性房地产计量模式比较研究 |
| |
| 引用本文： | 田莉杰.投资性房地产计量模式比较研究[J].财会通讯,2007(3):59-60,103. |
| |
| 作者姓名： | 田莉杰 |
| |
| 作者单位： | 青岛科技大学经济与管理学院,山东青岛266061 |
| |
| 摘 要： | 投资性房地产是以赚取租金或资本增值为目的而持有的房地产。执行《企业会计准则第3号——投资性房地产》，企业将面临如何将原属一类的资产进行重分类、对重分类后的投资性房地产如何在可供选择的会计政策中进行选择及核算、不同模式分别对企业带来什么样的影响等问题，本文从投资性房地产后续计量模式比较研究出发，探讨《投资性房地产准则》的核心内容。
|
| 关 键 词： | 投资性房地产 后续计量 成本模式 公允价值模式 比较研究 |
A Comparative Study of Valuation Model of Investing Real Estates |
| |
| Tian Lijie.A Comparative Study of Valuation Model of Investing Real Estates[J].Communication of Finance and Accounting,2007(3):59-60,103. |
| |
| Authors: | Tian Lijie |
| |
| Abstract: | Investing real estate is real estates owing for the purpose of earning rental or capital accrual.Under Enterprise Accounting Principle No.3- investing real estates, enterprises are facing the problems of how to re-classify the original real estate, how to choose the accounting policy from the options after the re-classification, and the influences of each of different options may have.The author is trying to explore the core of the investing real estate principle via the comparative study of the valuation models. |
| |
| Keywords: | Investing real estates Afterward valuation Cost model Fair value model Comparative study |
| 本文献已被 CNKI 维普 等数据库收录！ |
