摘要
会计准则第3号——投资性房地产是新增会计准则,但其内容并非全新的.通过从投资性房地产的确认、计量、房地产转换和处置方面介绍投资性房地产的核算全过程,旨在帮助财会人员在全面了解该准则规定的投资性房地产核算与以前会计实务和会计制度规定的差别的基础上,正确进行投资房地产相关业务的核算.有利于提高会计信息的相关性,从而更好的为会计信息使用者做出决策提供依据.
Article 3 of Accounting Standards, Investment Property is the newly added, while its content is not wholly new. In the paper, the author has, through the introduction of investment property identification, calculation, property conversion and disposal, introduced the accounting process of investment property, with a purpose to help accountants understand the difference in investment property accounting between current and former standards so as realize correct accounting of investment property dealings, which will improve the relevance of accounting information and provide basis for accounting information users to make decisions.
出处
《郧阳师范高等专科学校学报》
2010年第3期42-44,共3页
Journal of Yunyang Teachers College
