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投资性房地产公允价值计量对公司财务影响研究——以新城控股为例

Measurement of Fair Value of Investment Real Estate Financial Impact Studies on Companies——Take Seazen as an Example
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摘要 随着市场经济的快速发展,房地产行业一度欣欣向荣,许多企业纷纷加入投资性房地产项目开发队伍。在此情形下,原有的历史成本计量已经无法适应房地产市场环境。因此,选择合适的计量模式非常重要。对此,我国于2006年2月将公允价值计量写入会计准则。公允价值计量可以客观反映房地产市场价格,从而真实反映企业的资产规模。然而,它在实际运用过程中还存在一些问题。通过选取新城控股作为案例对象,分析公允价值计量对投资性房地产公司的财务影响,从而了解公允价值在投资性房地产运用方面的困难,并据此提出相应建议,以期为公允价值计量的实际应用提供借鉴。
作者 郭宇蓉 GUO Yurong
机构地区 甘肃政法大学
出处 《财务管理研究》 2024年第5期94-99,共6页 FINANCIAL MANAGEMENT RESEARCH
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