上市公司公允价值计量应用现状研究——以投资性房地产为例.pdf

ABSTRACT ABSTRACT February 15, 2006 the Ministry of Finance issued new accounting standards (including a basic criteria and 38 specific standards), with effect from January 1, 2007 at listed companies, and encourages implementation of other enterprises. In the new system of corporate accounting standards, fair value has been applied in a large range, which is Chinas accounting system and international accounting standards substantial convergence of the main signs. Current real estate capital market has become one of the main investment vehicle, a large part of the listed companies have a lot of investment real estate. In the new accounting standards, the Accounting Standards for Enterprises No. 3 - Investment Real Estate on initial recognition investment property, disposal of follow-up measurement and conversion has also standardized on the investment real estate has been further confirmed by the division of . In the follow-up measurement, the measurement of the actual cost of retaining the existing property and also introduced a fair value measurement attribute. Rehabilitation since the promulgation of accounting standards, including on real estate investment policy changes, has been listed on the market that the company will, in particular, have more plans for the sale or rental of real estate companies have a greater impact. However, many companies did not, as investors expected to take as an investment property at fair value model, fair value of investment real estate by the cold. This paper focuses on the issues discussed on the definition of fair value, the application development process and the situation at home and abroad were reviewed a