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公允价值计量属性是新准则的一大亮点。本文结合公允价值计量在我国投资性房地产中的应用现状,探讨该计量模式应用中出现的问题;通过相关理论以及数据分析,对会计实务中如何有效地实施公允价值这一计量模式提出相应的对策建议。
The fair value measurement attribute is a major highlight of the new standard. In this paper, the application of fair value measurement in the investment real estate in our country is discussed, and the problems in the application of the measurement mode are discussed. Relevant theories and data analysis are put forward to countermeasures on how to effectively implement the fair value measurement in accounting practice Suggest.