摘要
《企业会计准则第3号——投资性房地产》中将企业用于赚取租金或资本增值,或两者兼有而持有的房地产区别于原有的固定资产,进行单独核算。本文分析了我国新准则与国际会计准则及会计制度原有规定中与投资性房地产相关内容的差异,并就企业采用公允价值模式可能遇到的问题进行分析。
Enterprise Accounting Principle Ⅲ, Investment Property was issued by Chinese Ministry of Finance in February 2006. Investment Property, which is defined as property held to earn rentals or for capital appreciation or both, is differentiated with fixed asset and accounted separately. This article analyzes the difference between the newly-established principle and the International Accounting Principle and Chinese Accounting System. In addition, it discusses potential problems when applying the fair value model.
出处
《福建金融管理干部学院学报》
2006年第4期48-50,54,共4页
Journal of Fujian Institute of Financial Administrators
