公允价值模式下投资性房地产转换和处置的相关问题
被引量：2
摘要
投资性房地产，是指为赚取租金或资本增值，或者两者兼有而持有的房地产。按照我国《企业会计准则第3号——投资性房地产》的规定，企业通常应当采用成本模式对投资性房地产进行后续计量，只有在同时满足“投资性房地产所在地有活跃的房地产交易市场”和“企业能够从活跃的房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息，
出处
《财会月刊》
北大核心
2011年第6期39-40,共2页
Finance and Accounting Monthly
同被引文献24
-
1Barth M. E, Clinch G. Revalued financial, tangible, and intangible assets: Associations with share prices and non mar- ket based value estimates [ J ]. Journal of Accounting Research, 1998, (36) (Supplement): 199-233.
-
2Gyung Paik. The Value Relevance of Fixed Asset Revaluation Reserves in International [ J]. International Management Review, 2009, 5 (2): 74-81.
-
3Jo Danbolt, William Rees. An experiment in fair value ac- counting: UK investment vehicles [ J ]. European Accounting Review, 2008, 17 (2): 271-303.
-
4Dietrich. J. Richard, Mary S. Harris, Karl A. Muller HI. The reliability of investment property fair value estimates [ J]. Journal of Accounting and Economics, 2000, 30 (2) :125 - 158.
-
5Don Herrmann, Shahrokh M. Saudagaran and Wayne B, Thomas. The quality of fair value measures for property,plant, and equipment [ J ]. Accounting Forum, 2006, (30) : 43 -59.
-
6Thomas Nellessen, Henning Zuelch. The reliability of invest- ment property fair values under IFRS [ J ]. Journal of Property Investment & Finance, 2011, 29 (1) : 59 - 73.
-
7Francesco Avallone, Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry [J/OL]. http : //ssm. corn/abstract = 1262205, 2008 - 04 - 15.
-
8Muller. K. Riedl, E. &Ruhr. T. S. 2008. Choosing Cost versus Fair Value. International Evidence from the European Real Estate Industry Upon Adoption of IFRS [J/OL]. Available at http: //aaahq. org/AM2008.
-
9Alberto Quagli, Francesco Acallone. Fair value or cost model? Drivers of choice for IAS 40 in real estate industry [ J ]. European Accounting Review, 2010, 19 (3): 461 -493.
-
10Hans Bonde Christensen, Valeri V. Nikolaev. Does fair value accounting for non - financial assets pass the market test? [J]. Review of Accounting Studies, 2013, Forthcoming.
-
1郑振华.投资性房地产转换时“公允价值与账面价值的差额”如何做账[J].财会月刊,2011(10):29-30.
-
2刘静.其他综合收益[J].财会学习,2014(5):33-33.
-
3魏娟,朱学义,贾学武.投资性房地产转换业务中的所得税会计处理[J].现代商贸工业,2008,20(11):192-193.
-
4高锐,李高波.谨慎性原则在投资性房地产准则中的应用探析[J].商业会计,2012(7):68-69. 被引量：3
-
5王相志,于萍.试析投资性房地产转换的会计处理[J].财会月刊,2010(1):19-20. 被引量：2
-
6郑丹华.公允价值计量模式下投资性房地产转换与处置的思考[J].商业时代,2013(4):77-78. 被引量：4
-
7李彩霞.新会计准则下投资性房地产转换的会计处理[J].商业时代,2013(5):79-80.
-
8崔玉卫.公允价值模式下投资性房地产转换的会计处理探析[J].商业会计,2017(7):35-36.
-
9刘婷.浅谈新会计准则下避免企业利润调节的会计处理[J].全国商情,2014(10):77-78. 被引量：2
-
10陈美宁.公允价值计量模式下投资性房地产转换的会计核算之我见[J].财会月刊,2008(9):44-44. 被引量：1
