关于《投资性房地产》准则的思考

The Thought on Enterprise Accounting Principle Ⅲ:Investment Property

我国财政部于2006年2月15日发布了第3号准则《投资性房地产》。该准则体现了与国际会计惯例趋同的精神,借鉴了《国际会计准则第40号——投资性房地产》中的相关规定,并在有限度应用公允价值等方面进行了创新。本文分析了这一准则的实施对企业产生的影响,提出了在实施中应注意的几个问题。

The Enterprise Accounting Principle Ⅲ, Investment Property, issued by Ministry of Finance on February 15, 2006, is in convergence with the spirit of International Accounting Standard with reference to some regulations in IAS40, Investment Property. It has also made an innovation in some aspects such as the controlled use of fair value. This article analyzes the influence upon the enterprises with the implementation of this principle and presents some potential problems in the application of the principle.