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关于投资性房地产的会计规范是我国根据目前国情制定的,主要原因是很多企业将房地产作为一种重要的投资手段,此时的房地产实际上与作为固定资产、无形资产和存货等房地产有不同的特点,对企业财务状况和经营成果的影响也有很大的不同。这样,在会计实务上迫切需要对投资性房地产从原有的固定资产或无形资产中分离出来,作为单独一类制定会计准则。本期我们将一起探讨和学习有关于新会计准则下投资性房地产项目的相关分析方法。
The accounting norms on investment real estate is based on China’s current national conditions, the main reason is that many companies will real estate as an important means of investment, real estate at this time and actually as fixed assets, intangible assets and inventories and other real estate is different Characteristics, the impact on corporate financial position and operating results are also very different. In this way, it is urgent to separate the investment real estate from the existing fixed assets or intangible assets in accounting practice, and make the accounting standards as a separate category. In this issue, we will discuss and learn about the relevant analysis methods of investment real estate projects under the new accounting standards.