投资性房地产公允价值计量模式应用研究  

Implementation of Fair Value Pattern of the Investment Real Estates

作　　者：曹晓雪[1] 湛丹妮[1] 杨阳[1] 

机构地区：[1]吉林财经大学会计学院,吉林长春130117

出　　处：《吉林省经济管理干部学院学报》2011年第1期68-71,共4页Journal of Jilin Province Economic Management Cadre College

摘　　要：投资性房地产公允价值计量模式在我国上市公司中施行已有4年的时间。在2007～2009年沪深两市A股上市公司年报中,公允价值计量模式只被少数几家公司所采用,对上市公司的业绩影响并不重大,如何使公允价值计量模式健康地应用和发展是一个现实的问题。Fair value pattern of the investment real estates has been carried out in listed companies for 4 years.It was adopted by only a few companies in the listed companies' annual reports in Shenzhen and Shanghai market from 2007 to 2009 and it has little influence on the achievements of listed companies.How to make the fair value pattern implement healthily in listed company is a realistic problem.

关 键 词：投资性房地产 公允价值 计量模式 

分 类 号：F233[经济管理—会计学]