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公允价值在投资性房地产准则中的应用
引用本文:丁冰杰.公允价值在投资性房地产准则中的应用[J].辽宁省交通高等专科学校学报,2009,11(1):45-47.
作者姓名:丁冰杰
作者单位:辽宁省交通高等专科学校,辽宁沈阳,110122
摘    要:本文介绍了公允价值的含义及公允价值在投资性房地产中的应用,着重分析了公允价值计量模式在投资性房地产准则应用中的优点及存在的问题。

关 键 词:新企业会计准则  公允价值  投资性房地产

The Application of Fair Value in the Investment of Real Estate
Ding Bingjie.The Application of Fair Value in the Investment of Real Estate[J].Journal of Liaoning Provincial College of Communications,2009,11(1):45-47.
Authors:Ding Bingjie
Institution:Ding Bingjie
Abstract:This article introduces the meaning of fair value and the application of the fair value in the investment of real estate,focusing on the analysis of the merits and the existence question of the fair value measurement patttern in the application of the investment of real estate standards.
Keywords:New accounting standards for enterprises  Fair value  Investment of real estate  
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