投资性房地产

其中的投资性房地产准则与原企业会计制度相比变化较大，它要求单独核算和反映投资性房地产，引入公允价值后续计量模式，且赋予企业对后续计量模式更大的选择权。

Compared with the original Accounting Standards , great changes have taken place in Investment Property Criteria , which requires accounting and reflecting the investment property separately , meanwhile , introducing the follow-up measurement model of fair value , and entitles the enterprise more choices for the follow-up measurement models .

新会计准则对投资性房地产公司的影响

The Impact of New Accounting Standard on Investment Property Enterprices

公允价值计量模式在投资性房地产中的应用

The Application of Fair Value Measurement in the Investment Real Estate

基于《投资性房地产准则》的会计政策选择研究

Research of choice of accounting policy-based on investing real estate principle

对投资性房地产准则理论与实务角度的思考

Thoughts on the Theory Standard for Real Estate Investment and Practice

关于投资性房地产准则颁布的股价影响分析

Analysis on the Effect of Promulgation of Investment Property on Stock Price

投资性房地产确认、计量、转换及影响问题研究

On Recognition , Measurement , Conversion and Effects of Real Estate Investment

投资性房地产后续计量模式选择研究

Research on Subsequent Measurement Model Choice of Investment Property

上市公司投资性房地产相关会计问题研究

Research on the Investment Real Estates of Listed Companies

投资性房地产应当能够单独计量和出售。

The investment real estate shall be able to be measured and sold separately .

投资性房地产会计准则的差异分析

Discussion on Enterprise Accounting Principle ⅲ, Investment Property

投资性房地产：一种新颖投资方式及其会计准则的国际比较

Investment Property : a New Type of Investment and its International Comparison in Accounting Standards

这就使得投资性房地产与一般的企业固定资产具有很大差异。

This makes investment real estate and general corporate fixed assets have a very different .

投资性房地产是以赚取租金或资本增值为目的而持有的房地产。

Investing real estate is real estates owing for the purpose of earning rental or capital accrual .

选择不同的投资性房地产后续计量的会计政策会导致不同的会计后果和经济后果，因此，对投资性房地产后续计量模式选择的探讨具有重要的现实意义。

Choosing different investment property subsequent measurement accounting policy will lead to different accounting consequences and economic consequences .

然而对于投资性房地产后续计量该采取怎样的计量属性理论界和实务界也各持己见。

But for the subsequent measurement of investment property to take what measurement attribute , theorists and practitioners disagree .

浅谈投资性房地产公允价值模式及其对企业的影响

Analysis of the Fair Value Model of Real Estates Investment Assets and its Impact on the Operation of Enterprises

投资性房地产作为一种新颖投资保值方式，备受一些企业青睐。

As a new type of investment , investment property is to be regulated within the frame of the accounting standards .

投资性房地产准则规定，企业在满足一定的条件时，可以采用公允价值对投资性房地产进行后续计量。

Investment property standard requires that if companies meet certain conditions , they can use the fair value model for subsequent measurement .

文章采用实证研究的方法，对投资性房地产盈余管理与内部控制信息披露之间的关系进行了探索，扩充了内部控制信息披露的研究范围，为理论研究提供了实证支持。

The article uses empirical research to explore the relationship between the earnings management of investment property and internal control information disclosure .

房产公司持有的投资性房地产不在免税范围之内，就得征收房产税。

The investment sex estate of hold of house property company is not in duty-free limits , have to impose house property tax .

并就如何进一步改进我国投资性房地产应用公允价值计量存在的问题提出自己的观点。

On how to further improve our investment real estate problems in the fair value measurement , I have obtained my own view .

第四，投资性房地产计量模式变更的案例表明，在发布公允价值公告的前一天和公告当天股价变动较为明显，公允价值相关的公告会引起投资者的关注，并引导其做出投资决策。

The case of Investment Real Estate shows that share price change is more obvious before the day of announcement and the announcement day .

在具体项目投资性房地产的分析中，绝大多数企业为了保证利润的平稳过渡，对投资性房地产仍然倾向于历史成本计价模式。

The vast majority of corporate are still bent on historical cost pricing model in investment real estate in order to ensure a smooth transition of corporate profits .

文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。

With examples , this paper analyzes the transformation , fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions .

然而，许多公司并没有像投资者预期的那样对投资性房地产采取公允价值模式计量，公允价值在投资性房地产领域受到了冷遇。

However , many companies did not , as investors expected to take as an investment property at fair value model , fair value of investment real estate by the cold .

提出了投资性房地产后续计量应考虑持有目的且可同时采用两种计量模式。

This paper puts forward subsequent measure of investment property should choose both the cost model and fair value model in some condition , and should consider the holding objective factor .

我国在新会计准则中明确规定，投资性房地产在满足一定条件的情况下允许采用公允价值计量。

The accounting standard give a specific definition about the investment real estate : The fair value can be chosen to use in the measurement after recognition unless meeting some qualification .

再如，新会计准则中提到，允许对企业的投资性房地产采用公允价值计量，但是实际上基本上所有企业仍然在采用历史成本计量投资性房地产。

For example , as we know the new accounting standards allowing the investment property estimated at fair value , but in fact , basically all the companies are still using historical cost .

投资性房地产作为新增的内容，将企业以增值为目的而持有的建筑物和土地使用权在资产负债表中单独反映。

As new added content , investment property , including the buildings and land use rights , which are held by enterprise for the purpose of value-added , is separately reflected in the balance sheet .