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随着经济的发展和投资观念的改变,将房地产作为一种投资手段,已是非常普遍的经济现象,这种具有投资性质的房地产与自用房地产和作为存货的房产有着显著的不同,鉴于投资性房地产具有高收益、高风险的特征,为了顺应经济发展潮流,本着与国际会计惯例趋同的精神,我国财政部发布了第3号准则《投资性房地产》。
With the development of economy and change of investment concept, using real estate as an investment measure has become a very common economic phenomenon. There is a significant difference between this real estate with investment properties and real estate as stock and inventory as real estate. In view of the fact that investment Real estate has the characteristics of high yield and high risk. In order to conform to the trend of economic development, in line with the convergence of international accounting practices, Ministry of Finance of the People’s Republic of China promulgated the No. 3 “Investment Real Estate”.