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2006年2月15日财政部发布新的会计准则体系,要求从2007年1月1日开始在上市公司中执行,鼓励其他企业使用。根据《企业会计准则第3号——投资性房地产》(以下简称《投资性房地产准则》)和《企业会计准则应用指南(草案)》(以下简称《指南》),企业应当采用成本模式对投资性房地产进行计量。当同时满足以下两个条件时,企业也可以采用公允价值模式计量投资性房地产:一是投资性房地产所在地有活跃的房地产交易市场;二是企业能够从房地产交易市场上取得同类或类似房地产的市场价格及其他相关信息。由于外商投资企业目前执行的是现行《企业会计制度》,如果率先执行新准则,无疑会面临一系列新问题。本文拟通过举例对外商投资企业投资性房地产会计核算方面做一新旧比较分析,并探讨新准则带来的涉税影响。
February 15, 2006 Ministry of Finance issued a new accounting standards system, requiring January 1, 2007 in the implementation of listed companies to encourage other businesses to use. According to the Accounting Standard for Business Enterprises No. 3 - Investment Real Estate (hereinafter referred to as the “Investment Real Estate Standard”) and the “Guide for the Application of Accounting Standards for Business Enterprises” (the “Guide”), enterprises should adopt cost model to invest Sexual real estate is measured. When meeting the following two conditions at the same time, companies can also use the fair value model of investment real estate: First, investment real estate located in an active real estate market; second is the real estate market from the real estate market to obtain similar or similar real estate market Price and other relevant information. As FIEs currently implement the current “Enterprise Accounting System,” they will undoubtedly face a series of new problems if they take the lead in implementing the new standard. This article intends to make an analysis of the old and new comparative analysis of the investment real estate accounting of foreign-invested enterprises through examples and discusses the tax implications of the new guidelines.