基于公允模式计量的投资性房地产比较分析

Analysis on the measurement of sound value model for investment real estates

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.