2012年投资性房地产准则执行情况分析——基于深市主板上市公司年报

发布时间：2018-03-12 10:34

本文选题：投资性房地产　切入点：计量模式　出处：《财会月刊》2013年23期 　论文类型：期刊论文

【摘要】：本文以深市主板上市公司2012年报为研究对象,对投资性房地产两种计量模式的应用进行了初步分析,在此基础上,重点分析了公允价值计量模式的执行情况。通过统计分析发现存在的问题,并分析其原因,最后得出结论。
[Abstract]:Taking the 2012 annual report of listed companies on Shenzhen main Board as the research object, this paper makes a preliminary analysis on the application of the two measurement models of investment real estate, and on this basis, The implementation of fair value measurement model is analyzed emphatically. The problems found by statistical analysis are analyzed and the reasons are analyzed. Finally, the conclusion is drawn.
【作者单位】：泰山学院商学院;
【分类号】：F233;F299.23

【参考文献】