投资性房地产计量模式变更研究.docVIP

PAGE PAGE 24 投资性房地产计量模式变更研究 摘要：投资性房地产作为我国首次采用公允价值计量的非金融资产，在准则颁布以来就备受关注。本文从宏观和微观两个方面分析了导致投资性房地产公允价值计量模式难以普及的原因，并以2012年及以后变更会计政策的A股企业为样本，研究其投资性房地产计量模式变更的动因以及会计政策的变更对企业的财务状况和经营成果的影响。最后，对完善公允价值在投资性房地产中的运用提出了一些建议。 关键词：投资性房地产公允价值计量模式 The study of changing investment real estate measurement model Abstract: the investment real estate, as the nonfinancial assets for the first time uses fair value in China, is paid attention since it was issued in standards. In this paper, we analyze the reasons that investment real estate fair value measurement model is difficult to popularize from the macro and mi