投资性房地产公允价值模式研究.doc

江M 大头 1 ANGSU UNIVERSITY 本科毕业论文 投资性房地产公允价值模式研究一一以方大 集团为例 The Reaearch On The Fair Value Model Of Investment Properties-The Case Of Fangda Group Co.Ltd. 学院名称： 财经学院 专业班级： 会计0603 学生姓名： 夏柳 指导教师姓名： 彭宏华 指导教师职称： 讲师 2010 年6月 投资性房地产公允价值模式研究——以方大集团为例 扌商要：公允价值曾被誉为是计量金融工具的最佳屈性，长期以来一直受到国际会计准则 及美国等一些西方市场经济发达国家的推崇。为了和国际趋同，我国在2007年引入了企 业会计新准则■投资性房地产，并且规定可以采用公允价值模式对其进行计量。近年来投资 性房地产已成为备受企业青睐的投资方式之一，企业愈加重视对投资性房地产的核算，新 会计准则中对投资性房地产的核算引入了新的计量模式——公允价值。 本文以房地产业在经历了高潮■低潮■高潮为大的选题背景，介绍了国内外对投资性房 地产的研允状况，本文以研究投资性房地产在持有期间对企业的影响为切入点，以方大集 团（非房地产企业）2007、2008、2009三年的相关财务数据为依托，阐述了在受到外界市 场环境变化时在投资性房地产持有期间对上市公司产牛的各种财务影响，其财务影响包括 对资产负债表相关因素和利润表相关因素的影响，虽然投资性房地产公允价值模式顺应我 国经济发展潮流，与国际会计惯例趋同，然而在实际应用中，企业仍需解决诸多投资性房 地产确认与计量的相关技术难题，从而从这个角度分析公允价值模式的利弊，并且就以后 如何完善公允价值模式提出建议。 关键词：投资性房地产、公允价值模式、影响 The Reaearch On The Fair Value Model Of Investment Properties-The Case OfFangda Group Co.Ltd. Abstract： Fair Value was once reserved the best financial measurement instrument, and for long time, its also commended by international accountant rule and western market economy developed countries. In accordance with international trend, we introduced new enterprise accounting standard-investment property in 2007, and formulate that we can adopt fair value to measure it. In rece nt years in vestment property has become one of the favorite in vestment methods. En terprises pay more attention to the calculation of investment property. The new accounting standard has introduced the new measurement model-fair value? On the background on the suffering of real estate industry with the experienee of highs-lows-highs, this text has described situation of study on investment property at home and abroad. According to relevant financial statistics from 2007 to 2009 of CHINA FANGDA GROUP (non-real estate industry) , we have studied various consequences on listed companies, when influenced by external financial environment during investment property holding period. It mainly elaborated how investment property affects related factors of