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投资性房地产会计准则颁布近六年来,已在我国上市公司及大中型国有企业广泛采用。作为一种经营性活动,在投资性房地产实务处理过程中,仍存在一些问题值得思考。比如该准则要求企业在投资性房地产处置即终止确认时,要将处置该投资性房地产收入扣除其账面价值和相关税费后的金额计入到其他业务收入和成本。此业务处理还有待于进一步商榷,由于投资性房地产处置更符合利得和损失的定义,因此投资性房地产的处置核算中出现的净损益应计入利得或损失,而不应计入收入和成本。
Investment real estate accounting standards promulgated in the past six years, has been in our country listed companies and large and medium-sized state-owned enterprises widely used. As a kind of business activity, there are still some problems to be considered in the practical treatment of investment real estate. For example, the standard requires an enterprise to recognize the income from disposal of such investment real estate after deducting its book value and related taxes from the other business income and costs when it terminates the disposal of the investment real estate. The handling of this business needs to be further discussed. As the disposal of investment real estate is more in line with the definition of gains and losses, the net gains and losses arising from the disposal of investment real estate should be accounted for as gains or losses and should not be included in income and costs.