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目前,我国许多企业持有投资性房地产。但在现行制度下,投资性房地产和企业自用房都被纳入固定资产或无形资产核算,这不利于反映企业房地产的构成情况及各类房地产对企业经营业绩的贡献。因此投资性房地产会计准则对投资性房地产区别于固定资产和无形资产单位进行反映。投资性房
At present, many enterprises in our country hold investment real estate. However, under the current system, both investment real estate and self-use housing are included in the fixed assets or intangible assets accounting, which is not conducive to reflect the composition of real estate and the various types of real estate to the business performance of the contribution. Therefore, the investment real estate accounting standard distinguishes the investment real estate from the fixed assets and the intangible assets units. Investment room