新旧会计准则下房地产开发企业会计处理方法的比较

Comparison of accounting treatment of real estate development companies under old and new accounting principle

2006年颁布的企业会计准则中的《投资性房地产》准则、《借款费用》准则、《存货》准则、《减值准备》准则、《所得税》准则等,对房地产开发企业的会计处理方法产生了非常大的影响。通过对新旧会计准则下房地产开发企业出售土地使用权、房屋、借款费用、资产减值、所得税会计处理方法的比较,为房地产企业的会计核算提供参考依据。

The corporate accounting standards such as ＂Investment Property＂ guidelines, ＂borrowing costs＂ criteria, ＂inventory＂ test, ＂impairment＂ test and ＂income＂ criteria issued in 2006 had a very big impact on the accounting approach of real estate development company. Through the comparison of sale of land use rights, housing, borrowing costs, asset impairment, income tax accounting treatment under the old and new accounting standards on real estate development companies to provide reference for accounting.