公允价值计量模式在A公司投资性房地产中的应用问题研究

发布时间：2018-01-03 18:02

本文关键词：公允价值计量模式在A公司投资性房地产中的应用问题研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：投资性房地产在公司资产中所占的份额越来越高,是企业会计计量的重点。随着我国市场经济的不断发展,房地产发展势头猛进,市场价格日益飙升,成本模式的计量方式已经无法客观的反映投资性房地产的真实价值,不利于会计信息使用者做出合理的判断,从而影响资源的配置。为了更加客观的反映资产的价值,也为了与国际上先进的准则保持一致。我国逐渐开始引入公允价值的计量模式。2006年颁布的会计准则中对于新增的投资性房地产规定,在满足特定的条件下采用公允价值模式进行计量。根据公允价值计量模式在我国的实际使用情况以及借鉴国外先进经验的基础上,我国在2014版会计准则中新增了39号准则,其中对其定义进行了重新界定,并且就计量范围,估值技术,以及披露内容有了更为细致的规定,使其更具有实际的指导意义,操作起来也更加有据可循。公允价值计量模式作为一种新兴的计量方法其与成本模式相比可以说是进步的,具有明显的优势,但是在现实中的应用中这一计量模式还是存在不少问题,比如公司应用公允价值计量模式不是为了更加客观的反应资产的真实价值而是利用这一计量模式来达到操纵利润的目的,同时还会给公司带来隐藏的危机。本文分析的A公司就存在这样的问题,A公司在2009年就遇到了严重的经营困难,并且在2010-2011年连续两年亏损,在企业即将面临退市的危机下A公司于2012年将投资性房地产的计量模式变更为公允模式。利用公允价值计量模式所带来的公允价值变动收益使得企业实现了扭亏为盈,从而规避了退市风险。本文主要对A公司采用公允价值计量模式计量投资性房地产带来的经济后果进行分析,分析了其对公司经营状况,财务状况,所有者权益以及税收的影响。并且分析了其采用公允价值的动机,认为A公司采用公允价值计量模式主要是为了实现扭亏为盈,规避退市风险和化解财务困难,缓解资金压力。同时本文还分析出A公司在使用公允价值计量模式计量投资性房地产的过程中存在着投资性房地产的会计处理不规范、公司的经营状况没有得到改善,增加了投资者的投资风险、公允价值取得成本大等问题。为了解决以上问题,本文从投资者、债权人、市场监管、公司自身等方面提出了相应的建议。本文较为系统的剖析了A公司采用公允价值计量模式计量投资性房地产的流程和出现的问题,为其在未来更好的应用提供参考。
[Abstract]:Real estate investment accounted for in the assets of the company's share of more and more high, is the focus of enterprise accounting measurement. With the continuous development of China's market economy, the real estate development momentum, the market prices soaring, reflect the real value measurement cost model has been unable to objective investment property, make reasonable the judgment is not conducive to the users of accounting information, thus affecting the allocation of resources. In order to reflect the value of the assets are in keeping with international advanced standards..2006 measurement model of our country gradually began the introduction of fair value in accounting standards promulgated by the new regulations in the real estate investment, to meet certain conditions. Under the fair value model. According to the measurement of fair value measurement in the actual situation in our country and based on the advanced experience of foreign countries, China in 20 The 14 edition of New Accounting Standards No. 39 standards, including the definition of its redefined, and the range of measurement, valuation techniques, and the disclosure of the contents of a more detailed provisions, make it have more practical significance, the operation is more justified. The fair value measurement model as a a new measurement method and its cost model than can be said to be progressive, has obvious advantages, but in the reality application of this measurement model still exists many problems, for example, the application of fair value measurement model is not in order to reflect the real value of assets more objective but use this measurement model to achieve the profit manipulation at the same time, but also bring hidden crisis to the company. Based on the analysis of A, the existence of such problems, A company encountered serious difficulties in 2009, and in 2010-2011 Two consecutive years of losses, the change measurement model in the enterprise is faced with the crisis of A company in 2012 will be the real estate investment fair model. Using the proceeds of changes in fair value of fair value measurement model makes enterprises to achieve profitability, so as to avoid the risk of delisting. This paper mainly analyzes the fair value value measurement model of investment real estate company A the economic consequences, analyses the operating conditions of the company, financial status, equity and tax effects. And the fair value of the real machine, that the A company using the fair value measurement model is mainly to achieve profitability, avoid the risk of delisting and resolve financial difficulties, to ease the financial pressure. At the same time this paper also analysis of the A company exist in the use of fair value measurement model of real estate investment. Investment real estate accounting irregularities, the company's business situation has not improved, increase the investment risk, cost etc. obtain fair value. In order to solve the above problems, this paper from investors, creditors, market supervision, the company's own aspects and put forward some corresponding suggestions. This paper systematically analyzes the A company uses the fair value measurement model of measurement of the investment real estate flow and problems in the future for its better application for reference.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

【参考文献】