投资性房地产准则将投资性房地产单独反映,规定了与有关资产不同的确认、计量和相关信息披露方法。该准则是我国首次发布关于投资性房地产方面的会计准则,与现行税法相关规定差异较大。在实务工作中,正确认识两者的差异对投资性房地产的会计核算与税务处理非常重要。 Investment real estate standards will be separately reflected in investment real estate, provides for the confirmation and measurement of different assets and related information disclosure methods. This standard is the first time that China promulgates the accounting standards on investment real estate, which is quite different from the relevant provisions of the current tax law. In practical work, a correct understanding of the differences between the two is very important for accounting and taxation of investment real estate.