| 关于《投资性房地产》准则的思考 |
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| 引用本文： | 胡燕张磊.关于《投资性房地产》准则的思考[J].北京工商大学学报(社会科学版),2007,22(4):68-71. |
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| 作者姓名： | 胡燕张磊 |
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| 作者单位： | 北京工商大学,会计学院,北京,100037 |
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| 摘 要： | 我国财政部于2006年2月15日发布了第3号准则《投资性房地产》。该准则体现了与国际会计惯例趋同的精神,借鉴了《国际会计准则第40号——投资性房地产》中的相关规定,并在有限度应用公允价值等方面进行了创新。本文分析了这一准则的实施对企业产生的影响,提出了在实施中应注意的几个问题。
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| 关 键 词： | 投资性房地产 成本价值模式 公允价值模式 |
| 文章编号： | 1009-6116（2007）04-68-04 |
| 收稿时间： | 2007-04-24 |
| 修稿时间： | 2007-04-24 |
The Thought on Enterprise Accounting Principle Ⅲ: Investment Property |
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| Hu Yan & Zhang Lei.The Thought on Enterprise Accounting Principle Ⅲ: Investment Property[J].Journal of Beijing Technology and Business University:Social Science,2007,22(4):68-71. |
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| Authors: | Hu Yan & Zhang Lei |
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| Institution: | School of Accounting, Beijing Technology and Business University, Beijing 100037, China |
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| Abstract: | The Enterprise Accounting Principle Ⅲ, Investment Property, issued by Ministry of Finance on February 15, 2006, is in convergence with the spirit of International Accounting Standard with reference to some regulations in IAS40, Investment Property. It has also made an innovation in some aspects such as the controlled use of fair value. This article analyzes the influence upon the enterprises with the implementation of this principle and presents some potential problems in the application of the principle. |
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| Keywords: | investment property cost value model fair value model |
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