I浅谈公允价值计量在投资性房地产中的应用内 容 摘 要随着经济的飞速发展，历史成本计量的缺陷逐渐显现，公允价值计量伴随着经济的发展应运而生。我国房地产的价格持续上涨，在这种情况下再继续使用历史成本计量的情况下会导致会计利润虚高，所以以公允价值模式更能适合市场价格不稳定的行情，更能反映出真实的财务报表数据，但目前公允价值计量在我国上市企业中的运用占比却低至 6%，这与我国的经济实力和计量方式的伴随成长方向是相违背的。本文选取投资性房地产行业部分企业作为案例，对运用公允价值计量与成本模式计量时资产负债结构、运营能力、盈利能力的变化进行数据对比分析，发现在应用公允价值计量时的优势和推广应用的阻碍，并对出现的问题提出相应的解决性建议。关键词：行业现状；投资性房地产；公允价值IIOn the Application of fair Value Measurement in Investment real EstateAbstractRapid economic growth as temples quantify gradually clear to be defective, fair value measurement with the economic development of our country there at time of rising real estate much more recalculated used historical cost accounting mountain unreasonable highest in the face of therefore fair value suitable for of the market price to the truth than a volatile your law is financial statements data you can see the current fair value measurement, china listed companies applied to title to be has won rate 6%And low, this conflicts with the direction of our country's economic strength and implementation of growth.the text was selected investment real estate sector enterprise cases as in order to use fair value amount and the costing model of adding fertilizer, and its asset-liability structure the work ability, commercial data analysis are compared with the changes in the capabilities of much as, worries that the fair value, when she discovered the I don't like and popular application holding the upper hand of the or other deal with the problem, I that ...
