一、投资性房地产计量公允价值模式应用的“曲高和寡”我国新会计准则发布后不久,资本市场迅速作出反应,特别是房地产板块上市公司,股价涨幅不小。其中一个重要原因是我国新会计准则允许符合条件的公司应用公允价值进行计量。如果应用这一准则,将会使物业经营类房地产板 First, the investment real estate fair value model used “highbrow ” Shortly after the release of China’s new accounting standards, the capital market to respond quickly, especially the real estate section listed companies, the stock price increase is not small. One of the important reasons is that the new accounting standards in our country allow eligible companies to apply fair value for measurement. If the application of this guideline, will make the property management class real estate board