投资性房地产计量模式变更对企业财务的影响--以东百集团为例  

The Influence of the Change of Measurement Mode of Investment Real Estate on Corporate Finance--Taking Dongbai Group as an Example

作　　者：杨明达 Mingda Yang(Nanjing University of Information Science&Technology,Nanjing,Jiangsu,China,210044)

机构地区：[1]南京信息工程大学商学院,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第5期225-230,共6页Management Science and Research

摘　　要：企业投资性房地产的计量模式分为成本模式和公允价值模式。本文以东百集团为例,分析其计量模式变更动因以及财务报表变动情况,结合其当下经营情况分析其财务状况。提出相关变更后的建议,展望企业未来投资性房地产计量模式的趋势。The measurement mode of enterprise investment real estate is divided into cost mode and fair value mode.This paper takes Dongbai Group as an example to analyze the reasons for the change of its measurement mode and the changes of its financial statements,and analyzes its financial situation in combination with its current business situation.The paper puts forward some suggestions after relevant changes and looks forward to the trend of investment real estate measurement model in the future.

关 键 词：投资性房地产 公允价值模式 成本模式 

分 类 号：F27[经济管理—企业管理]