摘要
依照新会计准则以及国外有关公允价值模式的相关规定,对投资性房地产公允价值计量进行了比较分析。针对我国投资性房地产公允价值计量中存在的问题提出了加强对公允价值框架的研究,建立现值和公允价值计量理论体系,建立公平的投资性房地产交易市场,加大公允价值计量和披露的监管力度的对策和建议。
In accordance with the new accounting standards as well as foreign models on the sound value of the relevant provisions,and we make a comparative analysis on the sound value measurement of the investment real estates. In view of the problems that exist in the sound value measurement of the investment real estates we propose measures and recommendations:strengthen the framework research of the sound value; establish system info of the present value and the sound value measurement; establish a fair market to investment real estates transaction;and increase the supervision of the sound value measurement and disclosure.
出处
《科技与管理》
CSSCI
2008年第2期81-83,共3页
Science-Technology and Management
关键词
投资性房地产
公允价值
计量模式
现值
市场体制
investment real estates
sound value
measurement mode
present value
market system