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一、问题的提出按照《企业会计准则第3号—投资性房地产》的规定,当投资性房地产所在地有活跃的房地产交易市场,并且企业能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息,从而证明投资性房地产公允价值能够科学合理估计、持续可靠取得的,投资性房地产的后续计量可采用公允价值模式。同一企业只能采用一种模式对所有投资性房地产进行后续计量。
First, the problem raised According to the “Accounting Standards for Business Enterprises No. 3 - investment real estate” requirement, when the investment real estate located in an active real estate transaction market, and enterprises from the real estate market to obtain the same or similar real estate market prices and Other relevant information to prove that the fair value of investment real estate can be scientifically and reasonably estimated. For the subsequent measurement of investment real estate, the fair value model can be adopted. The same business can only adopt a model for all subsequent measurement of real estate investment.