期刊文献+

投资性房地产后续计量的选择——基于世茂股份的案例分析 被引量:1

下载PDF
导出
摘要 我国财政部2006年出台的《企业会计准则第3号——投资性房地产》要求将因赚取租金或资本增值而持有的房地产作为投资性房地产处理,并对其后续计量给出了成本模式和公允价值模式这两种选择。尽管公允价值计量模式能提供更为相关有用的信息,但我国大部分拥有投资性房地产的上市公司依然采用成本模式进行后续计量。因此,本文以世茂股份为例,通过分析其投资性房地产计量模式变更前后资产、利润方面的变化,试图找出公允价值计量模式存在的缺陷,为完善投资性房地产后续计量模式提出建议。
作者 李青
出处 《审计与理财》 2017年第6期21-24,共4页
  • 相关文献

二级参考文献33

  • 1CFA Institute Centre (2008). Fair Value Reporting [ DB/OL]. http://www. cfainstitute. org/centre/ topics/reporting/official/fair_value_reporting.html.
  • 2Ball, R. International Financial Reporting Standards (IFRS) : Pros and Cons for Investors [ J]. Accounting and Business Research, 2006, ( 36 ) ( Special Issue ) : 5 - 27.
  • 3Watts, R. L. What Has the Invisible Hand Achieved ? [J]. Accounting and Business Research, International Accounting Policy Forum,2006,51 -61.
  • 4Watts, R. L. , Zimmerman, J. L. Towards a Positive Theory of the Determination of Accounting Standards [ J ]. Accounting Review, 1978,53 ( 1 ) : 112 - 133.
  • 5European Central Bank. Fair Value Accounting and Financial Stability, Occasional paper series [ DB/OL]. 2004, (13) ,www. ecb. int.
  • 6Bartov, E. , Bodnar, G. M. Alternative Accounting Methods, Information Asymmetry and Liquidity: Theory and Evidence [J]. The Accounting Review, 1996, (71) :397 -418.
  • 7Muller, K, Riedl, E. , Scllhorn, T. Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry[R]. Working Paper, 2009-033 Harvard Business School.
  • 8Christensen, H. B. , Nikolaev, V. Who Uses Fair - Value Accounting for Non -Financial Assets Following IFRS Adoption [ DB/OL]. 2008 -08 ,www. ssrn. com.
  • 9财政部会计准则委员会.国际财务报告准则2008[M].北京:中国财政出版社,2008.
  • 10Ashbaugh, H. and M. Pincus. 2001. Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. Journal of Accounting Research, 39 : 417 ~434.

共引文献145

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部