| 投资性房地产公允价值文献述评 |
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| 引用本文： | 宋娜. 投资性房地产公允价值文献述评[J]. 福建商业高等专科学校学报, 2014, 0(3): 53-57 |
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| 作者姓名： | 宋娜 |
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| 作者单位： | 福建师范大学经济学院,福建福州 350108 |
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| 摘 要： | 公允价值一直是国内外学术界研究的热点话题之一,随着《企业会计准则第3号——投资性房地产》的颁布以及近年来我国房地产市场价格的持续高涨,投资性房地产公允价值计量成为理论界与实务界关注的焦点。主要就国内外准则制定机构和学术界对投资性房地产公允价值计量的研究现状进行系统梳理,希望能够对后续研究有所裨益。
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| 关 键 词： | 投资性房地产 公允价值 研究现状 |
Literature Review on Fair Value of Investment Real Estate |
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| SONG Na. Literature Review on Fair Value of Investment Real Estate[J]. Journal of Fujian Commercial College, 2014, 0(3): 53-57 |
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| Authors: | SONG Na |
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| Affiliation: | SONG Na ( School of Economics, Fujian Normal University, Fuzhou 350108, China) |
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| Abstract: | Fair value has been one of the hottest issues studied in the domestic and international academic circles. With the issue of ＂Enterprise Accounting Standards No. 3 -investment real estate＂ and prices of China＇s real estate continue to rise in recent years, fair value of investment real estate attracts attention from theoretical and practical circles. The paper analyzes the research status of fair value of investment real estate in domestic and international standard setting organization and academic circle. |
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| Keywords: | investment real estate fair value research status |
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