analysis of investment real estate space for earnings management and prevention（分析投资性房地产空间的收益管理和预防）.docVIP

Analysis of investment real estate space for earnings management and prevention Thesis of real estate investment guidelines and the introduction of real estate prices in recent years, the earnings management for the enterprise to create a new space, ‘Shimao shares’ and ‘Hainan Airlines’ two listed companies with a typical case. Standard-setting bodies You can redefine the scope of the follow-up measurement model to increase the conversion of different types of assets secondary constraints, and strengthening of information disclosure three measures to prevent the real estate business in the corporate investment earnings management behavior. Paper Keywords: real estate investment, fair value, earnings management; accounting policies With the continuous development of China’s market economy, more and more companies will be used for lease or hold real estate and is ready to add value to the transfer order to better regulate such business, accounting, promulgated by the Ministry of Finance in 2006 lt; lt;Accounting Standardsgt;gt; added real estate investment guidelines, investment real estate for recognition, measurement and conversion to a comprehensive provisions, and subsequent measurement of fair value being introduced to. fair value accounting information will help to enhance relevant, beneficial information users make decisions, but because of China’s capital market is not perfect, many commodity prices difficult to obtain fair trading and fair value measurement method of choice, valuation techniques and valuation models still lack a lot of This is to provide a certain amount of earnings management space. An investment real estate space analysis of earnings management As the criteria provided in the cost model, it should be in accordance with lt;lt;Accounting Standards for Enterprises No. 4 - Fixed Assetsgt;gt; and lt;lt;Accounting Standards for Enterprises No. 6 - Intangible Assets, ‘the provisions of the leased building and land use power mea