浅谈投资性房地产准则会计处理问题

Brief discussion on the accounting rule about investing real estate industry

针对很多企业投资于房地产的现象,《企业会计准则第3号——投资性房地产》于2006年2月颁布,文章举例说明对投资性房地产的确认,并对计量问题进行了分析评价,从而深入理解该准则。

According to the phenomenon of so many enterprises begins investing real estate industry,＂Enterprise Accounting Rule No.3——Investing Real Estate Industry＂was issued on Feb,2006.This paper analyzes the recognition and assessment of investing real estate industry and then makes a detail explanation of this rule.