| 投资性房地产公允价值计量问题解读 |
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| 引用本文： | 宋娜.投资性房地产公允价值计量问题解读[J].华北水利水电学院学报(社会科学版),2014(5):87-89. |
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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： | 分析投资性房地产计量模式变更对企业财务报表产生的影响,进而对企业规避公允价值模式的成因进行解读,提出相应的改善投资性房地产公允价值市场环境、降低公允价值运用门槛、降低公允价值计量税收成本、完善投资性房地产价值评估体系的对策。
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| 关 键 词： | 投资性房地产 公允价值 成因解读 |
Interpretation on the Fair Value Measurement Issues Investment Real Estate |
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| SONG Na.Interpretation on the Fair Value Measurement Issues Investment Real Estate[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2014(5):87-89. |
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| Authors: | SONG Na |
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| Institution: | SONG Na ( School of Economics, Fujian Normal University, Fuzhou 350108, China) |
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| Abstract: | By taking Sanmu Group as an example,the article analyzes how investment real estate measurement model change af-fects companies＇ financial statements, and thus interprets the causes of avoiding the fair value model of the enterprise and proposes ap-propriate countermeasures. |
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| Keywords: | investment real estate fair value interpret the causes |
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