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投资性房地产会计核算工作是房地产经营者制定经营决策和进行房地产管理的重要依据,它主要是指相关会计部门对投资性房地产所进行的记账、算账以及报账等一系列工作。本文简单介绍了投资性房地产会计核算在初始计量、后续计量以及转化和处置等一系列工作中存在的问题,并提出了解决投资性房地产会计核算中存在问题的对策和措施,希望能够进一步促进我国投资性房地产事业的顺利发展。
The investment real estate accounting work is an important basis for real estate managers to make business decisions and carry out real estate management. It mainly refers to a series of work such as accounting, accounting and reimbursement of investment real estate by relevant accounting departments. This article briefly introduces the existing problems of investment real estate accounting in a series of work such as initial measurement, follow-up measurement and transformation and disposal, and puts forward some countermeasures and measures to solve the existing problems in the investment real estate accounting, hoping to further promote our country The successful development of investment real estate.