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选择不同的投资性房地产后续计量的会计政策会导致不同的会计后果和经济后果,因此,对投资性房地产后续计量模式选择的探讨具有重要的现实意义。本文主要研究由成本模式改为公允价值模式可能带来的影响。
The choice of different investment real estate follow-up measurement of accounting policies will lead to different accounting consequences and economic consequences, therefore, to explore the choice of investment real estate follow-up measurement mode has important practical significance. This article mainly studies the possible impact of changing the cost model to the fair value model.