【摘要】 投资性房地产是一个崭新的概念,投资性房地产准则的颁布对其在实务界中的应用和公允价值等方面进行了创新,在会计后续计量处理方面和企业内部控制和财务管理方面均会产生影响。更多还原

【Abstract】 Investment real estate is a new concept. Its use will have great influence especially in public permitted value. This paper analyzes the difference and influence for enterprises formed by the principle in accounting dealing.更多还原