投资性房地产公允价值模式适用性研究

A Research on the Applicability of Investment Real Estate Fair Value Model

公允价值取代历史成本是会计发展的必然趋势。2006年《企业会计准则第3号——投资性房地产》就已引入公允价值模式,然而十年过去,采用公允价值模式对投资性房地产进行后续计量的企业屈指可数。公允价值模式有着坚固的理论支撑,对投资性房地产有很好的适用性,本文从我国现有的应用概况发掘选择公允价值模式的企业特征,并基于马斯洛需求层次理论分析其应用效果,希望对公允价值在我国的推广应用有所裨益。

It's a inexorable trend for fair value to displace historical cost in accounting theory.The fair value to replace the historical cost is the inevitable trend of accounting development. In 2006, CAS3 has introduced the fair value pattern, however,in the past ten years,the number of enterprises that use the fair value pattern to measure investment real estate is quite small. The fair value model has a strong theoretical support, and has good applicability to the investment real estate.Based on existing applications of the fair value pattern in China, the article tries to find the common characteristics of those enterprises, and uses Maslow's hierarchy of needs to analyse its application effect,so as to be useful for the application of fair value in China.