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随着我国金融市场的不断完善,以赚取租金或资本增值为目的的投资性房地产已逐渐成为人们一个重要的投资工具。为了使企业对房地产投资的会计处理规范化,财政部于2006年2月发布了《企业会计准则第3号——投资性房地产》,该准则与我国国情相结合,为我国企业信息使用者提供了可靠、相关、可比的会计信息。本文就现行准则中存货与以公允价值计量的投资性房地产转换的会计处理进行质疑,并对该准则制定的动因进行了分析,再结合房地产的现状对该转换准则不对称的后果进行了剖析,最后提出了相应的改进对策和建议,旨在进一步完善我国现有的投资性房地产准则。
With the continuous improvement of China’s financial market, investment real estate for the purpose of earning rent or capital appreciation has gradually become an important investment tool for people. In order to standardize the accounting treatment of real estate investment, the Ministry of Finance issued “Accounting Standard for Business Enterprises No. 3 - Investment Real Estate” in February 2006, which is combined with China’s national conditions and provides the users of enterprise information in our country Reliable, relevant and comparable accounting information. This article questions the accounting treatment of the conversion between the inventory and the investment real estate measured by the fair value and analyzes the motivation for the development of the standard. Based on the status quo of the real estate, the article analyzes the consequences of the asymmetry of the conversion standard, Finally, the corresponding improvement measures and suggestions are put forward to further improve the existing investment real estate standards in our country.