浅谈投资性房地产公允价值模式及其对企业的影响

Analysis of the Fair Value Model of Real Estates Investment Assets and its Impact on the Operation of Enterprises

投资性房地产作为一项带有投资性质的非金融资产,其确认和计量是理论界和实务界关注的焦点。新企业会计准则首次将投资性房地产作为一项单独的资产予以确认,并首次在对非金融资产计量中引入了公允价值。该准则的颁布实现了我国会计准则与国际会计准则的接轨,然而在实际应用中,企业仍需解决诸多投资性房地产确认与计量的相关技术难题。

As a non -financial assets , the real estate investment assets should be confirmed and measured. The real estate investment assets is taken as an independent assets and the fair value model is introduced into the measurement of the assets in the Basic Accounting Principles formulated newly. The use of the fair value model in the enterprises has met some diffi- culties , especially the problems concerning the confirmation and the measurement of real estates investment assets .