上市公司投资性房地产计量模式的变更——以三木集团为例

The Measurement Mode Change of the Listed Corporations' Investment Real Estate: Take Sanmu Group as an Example

2006年会计准则变更后,投资性房地产后续计量方式有两种模式选择。三木集团决定变更投资性房地产计量模式后,其公开披露的财务报表发生了很大变化。究其原因,主要是为了增加净资产、美化利润和缓解融资问题。这就说明,上市公司在采用公允价值计量时,可能会存在利润大幅波动以及公允价值难以可靠计量的问题。因此,企业在做出计量模式变更时应谨慎。

After the change of accounting standards in 2006, subsequent measurement ot investment property nas two modes to choose from. Ever since Sanmu Group made the decision to change the measurement mode of investment real estate, its financial statements has undergone great changes. The intention is mainly to increase net assets and profits and ease financing problems. This indicates that when the listed companies use fair value measurement, there may be significant fluctuations of the profits as well as difficulty in the reliable measurement of the fair value. Therefore, com- panies should be cautious in making changes of metering mode.