本文主要讨论成本模式计量情况下投资性房地产的核算与公允价值模式计量情况下投资性房地产的核算之比较。它们不同之处有:账户设置不同、适用条件不同、后续计量不同和相互转换时的会计处理不同。它们相同之处主要有:购买或建造投资性房地产的会计处理相同、费用化的后续支出相同、持有投资性房地产期间取得租赁收入处理相同和处置投资性房地产的会计处理基本相同。 This article mainly discusses the comparison between the accounting of investment real estate under the cost mode measurement and the accounting of investment real estate under the fair value mode measurement. The differences between them are as follows: different account settings, different applicable conditions, different subsequent accounting and conversion accounting. They are mainly the same: the accounting treatment for purchasing or constructing investment real estate is the same, the expenses for subsequent follow-up are the same, the accounting treatment for obtaining the same rental income during the period of holding investment real estate and disposing investment real estate are basically the same.