投资性房地产准则应用疑难及解决办法

The problems and solutions in the investment real estate criterion application

随着新企业会计准则的实施,《企业会计准则第3号——投资性房地产》首次出现在我国会计准则体系中,这是我国会计准则与国际会计准则趋同的一个鲜明体现。但同时,投资性房地产会计准则应用中也暴露出一些问题,需要我们进行全面深入的分析和研究。

Along with the implementation of the new enterprise accounting standards,＂accounting standards for Enterprises No.third——real estate investment＂ first appeared in the accounting standards system in China,it is a vivid reflection of standards and the international accounting standards convergence of Chinese accounting.But at the same time,the investment real estate accounting application has also exposed some problems,we need to conduct thorough analysis and research.