当前位置: 首页 > 文章 > 公允价值计量在投资性房地产中的应用研究 中国林业经济 2015 (6) 21-22
Position: Home > Articles > Study of the Application of Fair Value Measurement in the Investment Real Estate China Forestry Economics 2015 (6) 21-22

公允价值计量在投资性房地产中的应用研究

作  者:
周丽萍;蔡慧
单  位:
盐城工学院财务处
关键词:
公允价值;投资性房地产;会计准则
摘  要:
自2006年新《企业会计准则》颁布实施以来,仅有少数公司采用公允价值模式对投资性房地产进行后续计量。据此,系统分析上市公司采用公允价值模式计量投资性房地产的整体情况并探讨其影响,提出了对如何推广公允价值模式在投资性房地产中的应用的若干建议。
译  名:
Study of the Application of Fair Value Measurement in the Investment Real Estate
作  者:
ZHOU Li-ping;CAI Hui;Financial Department of Yancheng Institute of Technology;
关键词:
fair value;;investment real estate;;accounting standards
摘  要:
Since 2006 new "Enterprise Accounting Criterion" promulgated and implemented, only a small number of listed companies use fair value model to measure the investment property. According to this, this paper systematically analyzes the overall situation of the investment property of the listing corporation, and then discusses its influence, finally, this paper puts forward some suggestions on how to promote the application of fair value model in the investment real estate.

相似文章

计量
文章访问数: 7
HTML全文浏览量: 0
PDF下载量: 0

所属期刊

推荐期刊