浅析投资性房地产的会计核算方法

Analysis On the Accounting Calculation Method of Investment Real Estates

新会计准则引入了投资性房地产的新概念,并对投资性房地产的会计核算方法作了系统规范。文中结合准则内容讨论投资性房地产确认、计量等会计核算处理方法,并通过分析,加深对投资性房地产的了解。

New accounting standards introduced the new concept of Investment Real Estates, and it regulated the accounting methods of real estate investment. Based on the accounting standards for the investment real estates, the paper will disscuss the accounting calculation methods including recognition and measurement for the investment real estates, and also analyse the accounting methods so as to deepened the understanding of the real estate investment.