摘要
投资性房地产准则将投资性房地产单独反映,规定了与有关资产不同的确认、计量和相关信息披露方法。该准则是我国首次发布关于投资性房地产方面的会计准则,与现行税法相关规定差异较大。在实务工作中,正确认识两者的差异对投资性房地产的会计核算与税务处理非常重要。
The investment real estate had been reflected separately in the accounting standard for investment properties, which provided the different methods of recognition, measurement and related information disclosure with other asset. This is the first accounting standards for investment properties, and it is quite a difference with the relevant tax laws. In working practice, it is very important to understand correctly the differences between the investment properties accounting and tax treatment.
出处
《特区经济》
北大核心
2009年第10期244-246,共3页
Special Zone Economy
关键词
会计准则
税法
投资性房地产
差异
accounting standards
tax law
investment real estate
difference
