投资性房地产计量模式的选择及财务透视

Choice of Measurement Model and Financial Perspective for the Investment Real Estate

投资性房地产的后续计量在我国新会计准则中有成本和公允价值两种计量模式可供选择,但在我国目前会计实务中公允价值计量模式并没有得到广泛使用,作为国际会计准则中唯一一个在金融资产以外将公允价值计量模式植入的会计准则,为什么在实务中不被看好,是理论上的纠结还是实务中的无奈?是本身的复杂还是会计职业的惰性?这都值得会计界分析和思考,应对两种计量模式在理论分析的基础上对实务的选择进行解读,并从财务的视觉进行诠释。

Cost and fair value measurement models are the two options in the new accounting standards for the subsequent measurement of investment real estate in our country, but fair value measurement model has not been widely used now in the accounting practice in our country. As the only act of the international accounting standards out of financial assets and into fair value measurement model, why is it helpless in the tangle of theory or practice？ Is it because of the complexity or accounting profession itself？. Such confusion deserves the analysis and thinking in the accounting world. This article interprets the choice of accounting practice for these two measurement models on the basis of theoretical analysis and financial perspective.