摘要
一、投资性房地产新建与改扩建的会计处理按照《企业会计准则讲解（2006）》（简称《讲解（2006）》）的规定,企业新建的投资性房地产,其在建工程发生的全部支出先在＂在建工程＂科目进行归集,待完工后由＂在建工程＂转入＂投资性房地产＂科目。
出处
《财会月刊》
北大核心
2011年第4期68-68,共1页
Finance and Accounting Monthly
同被引文献26
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