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投资性房地产是新《企业会计准则》下规范的一个新会计科目,其会计处理方法繁琐而复杂。本文主要阐述了投资性房地产初始确认、后续会计核算以及处置时的相关规定以及会计准则存在的问题并指出了改进方法。
Investment real estate is a new accounting subject under the new Accounting Standards for Business Enterprises. Its accounting method is cumbersome and complex. This article mainly expounds the initial confirmation of investment real estate, subsequent accounting and disposal of the relevant provisions as well as the problems existing in the accounting standards and points out the improvement method.