公允价值变动损益科目在投资性房地产中应用的几点思考

Thoughts about the Application of Sound Value Flexible Loss and Profit in Investing Real estate

公允价值模式计量的资产或者负债发生的公允价值变动计入"公允价值变动损益"科目核算,并将该科目单列在利润表中反映."公允价值变动损益"科目核算的内容主要包括交易性金融资产、可供出售金融资产以及采用公允价值模式计量的投资性房地产等.本文针对投资性房地产中"公允价值变动损益"科目的应用进行解释和说明.

Accounting standards for business enterprises basic principles,which is issued by ministry of finance inducted fair value measurement attribute in February 2006.The changes of sound value flexible loss and profit relevant to the assets or liabilities,which has been measured through the fair value pattern,are charged against profit statements alone through this measurement attribute.The content of accounting calculation of sound value flexible loss and profit mainly includes transaction monetary assets,avail...