随着经济的发展和投资观念的改变,房地产投资已经逐渐成为一种时尚,为了完善我国的投资性房地产市场,我国借鉴了国际会计准则并于2006年2月15日颁布了《企业会计准则第3号——投资性房地产》。本文拟通过与 IAS40的比较,来更深刻地理解和运用我国的会计准则。 With the economic development and changes in investment concept, real estate investment has gradually become a fashion, in order to improve China’s investment real estate market, China borrowed from international accounting standards and in February 15, 2006 promulgated the “Accounting Standards for Business Enterprises 3 - investment real estate. ” This article intends to compare with IAS40 to understand and apply our accounting standards more profoundly.