公允价值视角的投资性房地产用途转换账务处理研究

Accounting Research of the Transforming Uses of Investment Property from the View of Fair Value

以公允价值计量模式下的投资性房地产与非投资性房地产之间的二次转换过程中账务处理存在着诸多不合理之处,导致企业管理者很容易利用投资性房地产二次转换来利己调整。通过公允价值模式下二次转换出现的问题提出一些改进建议,最后用例子进行数据分析及说明。

In the process of the second transformation between non-investment property and investment property based on the model of fair value,there were many unreasonable points which the enterprise administrators would likely make self-benefit adjustment utilizing the second transformation of the investment property. Some improvement suggestions were proposed according to the problems emerged from the second transformation under the model, and some analysis and explanation were made by some examples.