公允价值在投资性房地产后续计量中的应用  

Application of Fair Value in Follow-up Measurement of Investment Real Estate

作　　者：陈杰[1] 

机构地区：[1]北京工业职业技术学院,北京100042

出　　处：《北京工业职业技术学院学报》2010年第1期102-108,共7页Journal of Beijing Polytechnic College

摘　　要：2006年财政部发布的新会计准则中提出了投资性房地产的概念,符合条件的投资性房地产允许采用公允价值进行后续计量。正确理解、把握公允价值计量模式在会计实务中应用的前提条件和具体操作方法是会计准则对会计人员提出的新要求。以现行市场价格为基础确定的公允价值是新准则框架下公允价值计量的主要模式,如何根据各具特性的个体资产在复杂的市场环境中的价格体现来确定特定资产在资产负债表中的公允价值,市场比较法应用于投资性房地产在公允价值模式下的后续计量是切实可行的。企业选择公允价值模式应慎重,应审慎处理公允价值计量的难点,探索建立内部公允价值估价机制。According to the concept of the investment real estate in the new Accounting Standards promulgated by the Ministry of Finance in 2006, the eligible investment real estate can use the fair value in follow - up measurement. The Accounting Standards require the accountants understand the precondition and master the specific operation methods of applying the fair value medsurement model to the accounting practice. According to the new Accounting Standards, the fair value based on the current market value is the main model of the fair value measurement. It is feasible to compare the markets＇ fair value in follow - up measurement of the investment real estate to define the fair value of specific assets on the date of the balance sheet according to the value of unique individual assets in the complicated market environment. Enterprises should be cautious to choose the faire value model, to deal with the difficulties of the fair value measurement, to explore and establish the internal fair value mechanism.

关 键 词：投资性房地产 后续计量 公允价值 市场比较法 

分 类 号：F275.2[经济管理—企业管理]