投资性房地产公允价值计量现状及影响分析 毕业论文.docVIP

本科生毕业论文 公允价值计量在投资性房地产的 应用问题分析 —— 以中航地产为例 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2013年5月日 Abstract Recently, fair value measurement has been the most challenging hot topics of accounting in most countries. Both FASB and IASB are under the procession of introducing the concept of the fair value measurement into the GAAP now. FASB issued SFAS NO.157,established a framework for measuring fair value, which significantly improved the reliability and the operability of the fair value measurement. Our country introduced the theory of fair value measurement later than the other countries did. Nevertheless, there exists twist and tums in the propaganda for introducing of the fair value accounting. In order to strengthen harmonization and convergence between Chinese Accounting Standards and International Financial Reporting Standards(IFRSS), Accounting Standard for Business Enterprises promulgated in 2006 by Chinese Ministry of Finance adopted fair value measurement on a large scale, which deeply affected both theory and practice of financial accounting in our country. The new accounting standards issued by the Ministry of Finance in 2006 proposed the concept of investment real estate，Eligible investment real estate allows the use of fair value for subsequent measurement. This year the real estate market is growing. Measured at fair value has a significant positive impact on corporate financial statements. Measured at fair value accounting standards in China have a clearly defined. It has many shortcomings and deficiencies. Such a pro-business policy have not been adopted in the majority of listed companies. This article through the analysis of investment property at fair value subsequent measurement reveal the fair value measurement of the impact on businesses and the related decision-making of investors. At the same time for the problems of investment property measured at fair value lists some views from two aspects of t