公允價值在投資性房地產(chǎn)中的應用問題研究——以金融街公司為例

1、 公允價值在投資性房地產(chǎn)中的應用問題研 公允價值在投資性房地產(chǎn)中的應用問題研究 —— ——以金融街公司為例 以金融街公司為例 學生姓名： 李鑫 所在院系： 會計學院 專業(yè)名稱： 會計碩士 研究方向： 會計理論與實務 屆 別： 2014 屆

2、 導師姓名： 論文完成時間： 2014 年 4 月 安徽財經(jīng)大學碩士學位論文 THE APPLICATION OF FAIR VALUE IN THE INVESTMENT REAL ESTATE ——JIN RONG JIE CORPORATION AS AN EXAMPLE ABSTRACT Our country began to u

3、se the new accounting standards for enterprises in 2007, it has been about eight years. But there are many problems in the recognition and measurement of fair value, especially in the investment real estate project. Base

4、d on the concept and two different measurement attributes of investment real estate, this paper described the two measurement model at first, make some comparation on the two basis about the conversion and disposal of th

5、e investment real estate. Taking jin rong jie corporation as an example to explain the company financial date under different measurement model, claims the reason may be existed and the beneficial effects to itself of ch

6、anging their accounting policy. Finally, puts forword some suggestions on the problem of some company using the new measurement attributes in our country, in order to promote the fair value measurement model application