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投资性房地产公允价值计量模式应用情况分析 被引量:3

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摘要 根据《企业会计准则第3号——投资性房地产》的规定,投资性房地产的后续计量可以选择成本模式或公允价值模式。对投资性房地产采用公允价值计量可以更真实地反映企业资产的现状,能为财务报表使用者提供更有价值的信息。然而在新会计准则实施后,大部分上市公司仍坚持成本模式。本文分析了影响公允价值计量模式选择的因素,据此提出了推行公允价值计量的一些建议。
作者 鲍丽敏
出处 《中国证券期货》 2012年第A08期168-170,共3页 Securities & Futures of China
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