畢業(yè)論文-公允價(jià)值計(jì)量在投資性房地產(chǎn)的應(yīng)用問(wèn)題分析

1、本科生畢業(yè)論文 公允價(jià)值計(jì)量在投資性房地產(chǎn)的 公允價(jià)值計(jì)量在投資性房地產(chǎn)的應(yīng)用問(wèn)題分析 應(yīng)用問(wèn)題分析—— 以中航地產(chǎn)為例 以中航地產(chǎn)為例 院系名稱 會(huì)計(jì)學(xué)院姓 名學(xué) 號(hào)專 業(yè) 會(huì)計(jì)學(xué) 指導(dǎo)教師2013 年 5 月 30 日IIAbstractRecently, fair value measurement has been the most challenging hot topics o

2、f accounting in most countries. Both FASB and IASB are under the procession of introducing the concept of the fair value measurement into the GAAP now. FASB issued SFAS NO.157,established a framework for measuring fair v

3、alue, which significantly improved the reliability and the operability of the fair value measurement. Our country introduced the theory of fair value measurement later than the other countries did. Nevertheless, there e

4、xists twist and tums in the propaganda for introducing of the fair value accounting. In order to strengthen harmonization and convergence between Chinese Accounting Standards and International Financial Reporting Stand

5、ards(IFRSS), Accounting Standard for Business Enterprises promulgated in 2006 by Chinese Ministry of Finance adopted fair value measurement on a large scale, which deeply affected both theory and practice of financial ac

6、counting in our country.The new accounting standards issued by the Ministry of Finance in 2006 proposed the concept of investment real estate，Eligible investment real estate allows the use of fair value for subsequent me

7、asurement. This year the real estate market is growing. Measured at fair value has a significant positive impact on corporate financial statements. Measured at fair value accounting standards in China have a clearly defi

8、ned. It has many shortcomings and deficiencies. Such a pro-business policy have not been adopted in the majority of listed companies. This article through the analysis of investment property at fair value subsequent meas

9、urement reveal the fair value measurement of the impact on businesses and the related decision-making of investors. At the same time for the problems of investment property measured at fair value lists some views from tw