摘要
本文就我国企业会计准则中有关投资性房地产的会计确认、计量和披露、公允价值计量条件和不同计量模式的转换等问题进行较深入的研究,以期对我国投资性房地产会计理论和实践的发展有所裨益。
The paper makes a deep study on the recognition, measurement and disclosure of real estate investment, the measurement conditions of fair value and the conversion of different metering modes, looking forward to benefiting the development of accounting theories of real estate investment and their concrete applications.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第6期72-81,共10页
Journal of Shanghai University of Finance and Economics
