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論公允價值與投資性房地產(chǎn)的后續(xù)計量
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論公允價值與投資性房地產(chǎn)的后續(xù)計量
摘要：本文先通過論證公允價值后續(xù)計量模式與成本模式相比，具有明顯的優(yōu)越性，指出我國今后對投資性房地產(chǎn)進行后續(xù)計量時，必然會公允價值逐步取代成本模式,是1種必然趨勢。然而目前我國大部分企業(yè)仍然是采用成本模式對投資性房地產(chǎn)進行后續(xù)計量，對公允價值模式則尚處在嘗試階段。因此，筆者進1步對目前不利于公允價值在投資性房地產(chǎn)后續(xù)計量當(dāng)中運用的系列因素進行分析，從而找出1些趨利避害的對策，目的在于推動公允價值今后能夠在我國投資性房地產(chǎn)后續(xù)計量當(dāng)中廣泛地應(yīng)用。
關(guān)鍵詞：公允價值 ；成本模式 ；投資性房地產(chǎn) ；后續(xù)計量
Study on fair value and following measurement of investment real estate
Abstract：We should gradually use the cost pattern but not the fair value when we measure the investment real estate，because the fair value is superior to the cost pattern. However，in our country majority of enterprises use the cost pattern to measure the investment real estate now，although some enterprise are trying using the fair value .Therefore，I am trying to analysis the reasons why they don’t use the fair value . I hope i can find out some measure that could promote the fair value pattern used widely in our country.
Keywords: Fair value ；Cost pattern ；Investment real estate ； Following measurement
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