中航投资性房地产公允价值模式研究

发布时间：2018-04-27 22:19

本文选题：投资性房地产 + 公允价值模式　；参考：《湖南大学》2013年硕士论文

【摘要】：投资性房地产性质特殊，历史成本模式已不能真实地反映投资性房地产的价值，只有采用公允价值模式，才能如实地反映其价值。由于我国《企业会计准则2006》没有将公允价值模式作为投资性房地产的主要计量模式，也无详细的操作指南，实务中采用公允价值模式的企业数量不多，部分采用了公允价值模式的企业在具体应用中也存在不少问题，公允价值模式的优越性没有得到充分地利用和发挥。因此，针对以上问题，研究投资性房地产的公允价值模式，具有重要的理论价值和现实意义。本文首先介绍了会计准则中有关投资性房地产和公允价值的规定，然后通过分析指出，在我国投资性房地产会计准则中采用公允价值模式既有必要性也有可能性。在此基础上，运用相关理论深入分析了案例公司在应用公允价值模式计量投资性房地产时，存在的问题：投资性房地产转换日的确定主观性较大且转换日会计处理不一致；公允价值计量没有考虑租金因素，设定了明线规定和调整了交易费用；没有披露租金信息和公允价值级次信息。针对这些问题，本文提出了改进建议：制定确定转换日的政策并统一转换日的会计处理；增加对租金因素的考虑，正确地调整公允价值以及处理交易费用；披露租金信息以及公允价值级次信息。最后，本文探讨了案例公司研究对于行业的启示，以期促进公允价值模式在房地产行业的应用。本文创新性地认为，虽然目前投资性房地产公允价值模式在具体应用中存在一些问题，但随着公允价值研究的深入，这些问题都将逐步得到解决，公允价值模式必将成为投资性房地产的主导模式。
[Abstract]:Because of the special nature of investment real estate , the historical cost model cannot truly reflect the value of the investment real estate . Only the fair value model is adopted to reflect its value faithfully . Because of the fact that the fair value model is not used as the main measurement mode of the investment real estate in 2006 , the superiority of the fair value model is not fully utilized and played . Therefore , the fair value model of the investment real estate is studied for the above problems , and it has important theoretical value and practical significance .

Firstly , the article introduces the provisions on investment real estate and fair value in accounting standards , and then points out that it is necessary and feasible to adopt fair value model in China ' s investment real estate accounting standards .
The fair value measurement did not take into account the rental factors , set the clear line regulations and adjusted the transaction cost ;
There is no disclosure of the rent information and fair value level information . In view of these problems , the paper puts forward some suggestions for improvement : the formulation of the policy of the conversion date and the accounting treatment of the conversion date ;
Increase the consideration of rental factors , properly adjust fair value and deal with transaction costs ;
Finally , this paper discusses the enlightenment of the case company to the industry , with a view to promoting the application of fair value model in the real estate industry . In this paper , it is believed that although the current investment real estate fair value model has some problems in the concrete application , these problems will be solved step by step with the deepening of the fair value research , and the fair value model will be the dominant mode of investment real estate .

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F299.233.4

【参考文献】