公允价值在投资性房地产中的应用.doc

公允价值在投资性房地产中的应用【毕业论文+文献综述+开题报告+任务书】 (2011届) 毕业论文(设计) 题 目: 公允价值在投资性房地产中的应用 姓 名: 专 业: 会 计 学 班 级: 学 号: 指导教师: 导师职称: 年 月 日 摘 要:《企业会计准则第3号??投资性房地产》规定,投资性房地产的后续计量可以采用成本模式,也可以采用公允价值模式。然而,2007年年报显示了绝大多数企业对投资性房地产采用了成本模式,而只有少数几家公司采用了公允价值模式。如何推广公允价值计量模式在投资性房地产中的应用,已成为现在亟待解决的问题。 本文以投资性房地产的后续计量模式为出发点,分析了应用公允价值模式进行后续计量对投资性房地产企业所产生的影响;分析了公允价值计量模式在投资性房地产企业中应用的现状;分析了大多数公司未采纳公允价值模式计量的原因并结合实际情况提出了一些在上市公司推广公允价值模式的对策与建议。 关键词:投资性房地产;后续计量;公允价值;成本模式 Abstract:The accounting standards for enterprises no. 3 - investment real estate regulated, the follow-up measurement of the investment real estate can be measured through the cost pattern, it can also be measured through the fair value pattern. However, 2007 annual report showed most enterprise applied the cost pattern to the investment real estate and only a few companies have adopted the fair value pattern. How to promote the fair and equitable value measurement model in the application of investment real estate, has become a problem about to be solved now Based on the investment real estate follow-up measurement model as the starting point, this paper analysed the influence applying the fair value pattern as the subsequent measurement of the investment real estate enterpriseMy paper also analysed the present situation of the application of the fair and equitable value measurement model in the investment real estate enterprise. Analysed the reason why most companies failed to adopt the fair value pattern, and some countermeasure and the suggestion of promoting the fair value pattern in the listed company combined with practical situation。 Key Words:Investment Real Estate; Subsequent Measurement; Fair Value; The Hirsch Model 目录 一、关于投资性房地产计量模式的规定 1 一成本模式 1 二公允价值模式 2 (三)两种计量模式的转换 2 二、公允价值计量对投资性房地产企业的影响 2 (一)对资产结构的影响 3 (二)对所有者权益的影响 3 (三)对利润的影响 3