我国会计准则与IAS40的比较与借鉴.docVIP

PAGE \* MERGEFORMAT I 我国会计准则与IAS40的比较与借鉴 摘要：当前，投资性房地产作为一种新奇的投资保值方法，日益受到一些企业和个人投资者的青睐。本文经过对比我国《企业会计准则第3号——投资性房地产》和《国际会计准则第40号——投资性房地产》，归纳了中外准则在投资性房产范围、确认、计量、转换、处置和披露诸方面的相似点，概括了些许具有各自特色的不同点，也对成本模式和公允价值模式在企业中的实际应用及产生的影响进行了举例分析，并统计分析了以上两种计量模式在我国上市公司中的应用现状，最终在此基础上提出了投资性房地产准则在我国施行的影响以及相比较国际会计准则的改进建议。 关键词：投资性房地产；企业会计准则；国际会计准则；比较；借鉴 Comparison and Reference between CAS 3 and IAS 40——Investment Property Abstract: At present, pouring money into real estate market is regarded as a novel way to make an investment, and it is increasingly favored by many corporations and individual investors.Through comparing CAS(Corporation Accounting Standards)3——Investment Property and IAS(International Accounting Standards)40——Investment Property, this paper summarises similarities between Chinese and international accounting standards concerning scope,identification,measurement,transfer,disposal,disclosure of investment property,points out specific characteristics of both CAS and IAS,gives examples where cost model and fair value model exert different financial effects on enterprises,and measures the application status of those two models among listed companies in Zhejiang Province.In the end,based on the information concluded above,this paper demonstrates influences of implementing CAS3—— investment property and gives suggestions on improvement. Key words:Investment Property; Corporation Accounting Standards; International Accounting Standards; comparison; reference 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc353999404 1 引 言 PAGEREF _Toc353999404 \h 1 HYPERLINK \l _Toc353999412 2 我国会计准则与IAS40的具体比较 1 HYPERLINK \l _Toc353999413 2.1 关于投资性房地产范围的比较 2 HYPERLINK \l _Toc353999416 2.2 关于投资性房地产确认的比较 2 HYPERLINK \l _Toc353999419 2.3 关于投资性房地产初始计量的比较 2 HYPERLINK \l _Toc353999419 2.4 关于投资性房地产后续计量模式的比较 3 HYPERLINK \l _Toc353999420 2.4.1 后续计量模式选择条件的差异 3 HYPERLINK \l _Toc353999421 2.4.2 公允价值定义趋同 4 HYPERLINK \l _Toc353999421 2.4.3 后续计量模式变更5 HYPERLINK \l _Toc353999419 2.5 关于投