投资性房地产是2006年颁布《企业会计准则》新设置的一个会计科目,在对投资性房地产(房)处置的会计处理上,现行会计准则的做法是把处置作为日常活动来对待,形成相关的损益计入营业利润,本文将分析这种处置方式存在的问题及改进。 The investment real estate is an accounting title newly promulgated in the Accounting Standards for Business Enterprises in 2006. In the accounting treatment of the disposal of investment real estate (housing), the current accounting standard practice is to treat the disposal as a daily activity to form the related Gains and losses included in operating profit, this article will analyze the disposal of the problems and improvements.