摘要
Abstract
This paper introduces two different investment property subsequent measurement models,namely the cost model and fair value model. This paper compares the two kinds of accounting policy differences, analyzes the selection of the subsequent measurement of the investment real estate model should consider factors.This paper argues that promoting the fair value measurement model to the investment real estate in the long run help to improve our country＇s financial information transparency and relevance, promoting our financial information quality, be helpful for our accounting system to report the convergence of international standard system development trend. But by the existing market environment and the objective factors, the fair value measurement model to the investment real estate follow-up measurement of the listed company also not many, In the near future, through improving accounting standards, perfect the external environment, the fair value pattern will spread the popularization.关键词
投资性房地产/公允价值计量模式/成本计量模式/研究Key words
Investment Prooerty/Cost Measurement Model： Fair Value Measurement Model/Research分类
管理科学
