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本文首先分析了投资性房地产的体系与规范,然后对投资性房地产会计准则的制定和宗旨做了说明,最后详细阐述了新会计准则对投资性房地产会计政策的影响。
This article first analyzes the system and norm of investment real estate, and then elaborates the formulation and purpose of the investment real estate accounting standards. At last elaborates the impact of the new accounting standards on the investment real estate accounting policies.