我国上市公司投资性房地产公允价值计量的会计实务研究

摘要

文章以我国沪深两市上市的房地产公司为研究对象,列举了新会计准则实施以来投资性房地产运用公允价值计量较少的现状并分析了造成企业较少选择公允价值计量的原因.%Taking the real estate companies listed in Shanghai and Shenzhen for study, the article analyses the status of the increase of fair value used for investment real estate since the implementation of the new accounting standard and analyses the cause.