| 对投资性房地产的几点认识 |
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| 引用本文： | 王峰,齐高明. 对投资性房地产的几点认识[J]. 煤矿现代化, 2009, 0(2) |
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| 作者姓名： | 王峰 齐高明 |
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| 作者单位： | 山东兖矿轻合金有限公司 |
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| 摘 要： | 新企业会计制度已在上市公司实施一年多,其中新内容一投资性房地产准则并未得到预期的效果.本文在论述了投资性房地产概念、范围及公允价值计量模武的基础上,详细分析了目前投资性房地产核算的几个难点,希望各企业加强投资性房地产核算,从而更加清晰地反映企业所持有房地产的构成情况和盈利能力.
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| 关 键 词： | 投资性房地产 公允价值 |
Several understandings on investment real estate |
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| Wang Feng,Qi Gaoming. Several understandings on investment real estate[J]. Coal Mine Modernization, 2009, 0(2) |
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| Authors: | Wang Feng Qi Gaoming |
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| Abstract: | Newcorporate accounting system has been practiced for over one year, however, the newly-added content-investment real estate principle has not received expected results. Based on the exposition of investment real estate concept, scope, fair value measurement model, this paper presents detailed analysis on several difficulties existing at investment real estate nowadays, hoping that all enterprise strengthen investment real estate accounting so as to clearly reflect the composition and profitability of enter... |
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| Keywords: | investment real estate fair value |
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