投资性房地产计量模式选择研究.doc

分类号 F234.4 密级 UDC 学号 5304081031 投资性房地产计量模式选择研究 ——以H公司为例 学位申请人： 王明霞张俊瑞 教授2007年月 计量——以H公司申请人：王明霞学科（）： 指导教师: 张俊瑞 教授 200年月 esearch on the Choice of Measurement Model of Investment Property ——A Case Study Based on H Co.，LTD.Thesis Submitted to Xi’an Jiaotong University In partial fulfillment of the requirement for the degree of Master of Professional Accounting By Mingxia Wang (Accounting) Supervisor: Prof. Junrui Zhang October 2007 论文题目：计量——以H公司 学科（专业）：会计申请人王明霞 指导教师：张俊瑞 教授 摘 要 2006年2月15日，财政部新颁布的会计准则最大的亮点也就在于对公允价值的运用。新会计准则首次提到了“投资性房地产”这一概念，并允许其在满足一定条件的情况下采用公允价值计量模式。对于企业来说是机遇，还是挑战？本文选取了一家具有代表性的企业，假设其所有符合投资性房地产定义的资产都采用公允价值计量模式，按照新会计准则要求，其近三年财务报表进行调整，运用比较分析法、图表分析法等方法，比较公允价值对企业影响本文的主要创新性工作包括：第二，公允价值使得，财务评价第三，在进行公允价值计量模式选择时，提一些参考性意见。 关 键 词计量模式；公允价值； 论文类型应用研究TitleResearch on the Choice of Measurement Model of Investment Property ——A Case Study Based on H Co.，LTD. Specialty: Accounting Applicant: Mingxia Wang Supervisor: Prof. Junrui Zhang market and knowledge economy, the limitation of Traditional Cost Accounting became marked. The application of Fair Value Accounting in financial accounting and financial report become the hot spots in the field of the international accounting which has already made some achievements in scientific research. A new Accounting Standards Conference was held by Financial Ministry on Feb.15, 2006. The high point of the new standard is the practice of Fair Value Accounting. Investment Property, firstly mentioned in the new Accounting Standards, is permitted adopting the mold of Fair Value Accounting in a specified state or condition. . For the enterprises, is it an opportunity or challenge? The topic for this essay is how Fair Value affects the financial report for Investment Property enterprises and which standard they should adopt. Therefore this essay selects a representative case, supposed all the property meet the requirement