| 对投资性房地产准则理论与实务角度的思考 |
| |
| 引用本文： | 朱子寅,戴昕. 对投资性房地产准则理论与实务角度的思考[J]. 内蒙古煤炭经济, 2009, 0(1) |
| |
| 作者姓名： | 朱子寅 戴昕 |
| |
| 作者单位： | 徐州工程学院,管理学院,江苏,徐州,221008 |
| |
| 摘 要： | 投资性房地产准则是38项具体准则中新增的准则之一,其内容体现了与国际会计准则的趋同。本文从以公允价值计量模式对投资性房地产进行后续计量对企业的影响进行讨论,同时也对这一计量模式不成熟的地方提出了相关建议。
|
| 关 键 词： | 投资性房地产准则 公允价值计量模式 |
Thoughts on the Theory Standard for Real Estate Investment and Practice |
| |
| ZHU Zhi-yin,DAI Xin. Thoughts on the Theory Standard for Real Estate Investment and Practice[J]. Inner Mongolia Coal Economy, 2009, 0(1) |
| |
| Authors: | ZHU Zhi-yin DAI Xin |
| |
| Abstract: | The investment real estate criterion is one of criteria which in 38 concrete criteria increases.its content has manifested with international accountant criterion hastening with.This article from carries on the following measurement by the fair value measurement pattern to the investment real estate the influence to carry on the discussion to the enterprise.simultaneously also put forward the correlation proposal to this measurement pattern not mature place. |
| |
| Keywords: | Investment real estate criterion Fair value measurement pattern |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
