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投资性房地产作为一项带有投资性质的非金融资产,其确认和计量是理论界和实务界关注的焦点。新企业会计准则首次将投资性房地产作为一项单独的资产予以确认,并首次在对非金融资产计量中引入了公允价值。采用公允价值计量,可提升并影响企业资产价值,并给企业带来更多有利机遇,有利于企业向国际市场发展。但在推行当中还存在一些问题和难点,还有待进一步守善,本文主要介绍了投资性房地产公允价值的初始计量和后续计量及其对企业的影响。
Investment real estate as an investment with non-financial assets, its recognition and measurement is the theoretical and practical focus. New Accounting Standards for Business Enterprises recognize investment real estate as a separate asset for the first time and introduce fair value for the first time in the measurement of non-financial assets. The use of fair value measurement can enhance and affect the value of the assets of an enterprise and bring more favorable opportunities to the enterprise, which is conducive to the development of enterprises in the international market. However, there are still some problems and difficulties in the implementation, which needs to be further improved. This article mainly introduces the initial measurement and subsequent measurement of the fair value of investment real estate and its impact on the enterprise.