我国投资性房地产准则的国际比较与借鉴

投资性房地产作为一种新颖投资保值方式,备受一些企业青睐。财政部于2006年2月颁布了新的企业会计准则,其中首次颁布了《企业会计准则第3号——投资性房地产》,此项准则的颁布将会对企业投资性房地产的确认、计量、披露等提供客观的依据。通过我国与国际投资性房地产准则的分析与比较,我国房地产准则的改变应进一步加强对我国投资性房地产范围的界定,规范对我国投资性房地产价值的确定。

The Znternational Comparison and Reference of the Principle of Inrestment in Real Estnte in China

Investment Property as a new form of investment is much favored by enterprises.Enterprise Accounting Principle 3,Investment Property was issued by Chinese Ministry of Finance in February in 2006.This principle will provide an objective basis to invest in investment property for its recognition,measurement and disclosure.This article analyzes the differences between the newly-established principle and the International Accounting Principle.It gives some effective measures to improve and perfect the accounting standards of our country.