摘要
根据投资性房产公允价值计算的应用现状,分析投资性房产公允价值存在公允价值准入门槛高、计量方法不统一、公允价值信息披露不充分、成为管理层利润操纵的工具等问题。从宏观和微观两个层面提出投资性房地产公允价值计量的发展路径。
According to the application of the fair value of investment property, there existing some problems, for ex-amples, the fair value of investment property is high, the measurement method is not unified, the disclosure of fair value information is not sufficient, and it becomes the tool of management profit manipulation. This paper poses the development paths from the macro and micro levels about the fair value measurement of investment real estate.
出处
《河北科技师范学院学报（社会科学版）》
2016年第4期106-110,共5页
Journal of Hebei Normal University of Science & Technology(Social Sciences)
关键词
投资性房地产
公允价值
应用现状
路径选择
investment real estate
fair value
application status
path selection
