【作者】 熊莉；

【Author】 Li XIONG School of management,Wuhan University of Science and Technology,Wuhan,China,430081

【机构】 武汉科技大学管理学院；

【摘要】 鉴于上市公司对投资性房地产计量属性选择的差异性,论文对我国上市公司中投资性房地产计量属性选择的现状和影响因素进行了研究。研究发现,在新会计准则允许投资性房地产的后续计量可以采用公允价值的情况下,公允价值计量属性的运用却并不普遍。本文从企业所属行业、计量属性选择成本、对企业利润影响、企业分红政策等方面分析了影响上市公司计量属性选择的因素,同时也为企业能够更好地利用公允价值计量属性提出了建议。更多还原

【Abstract】 In view of the difference selections of measurement attributes of investment real estate between listed companies,this paper did a research on the status and factors influencing the selections of measurement attributes of investment real estate in Chinese listed companies.The research found that the use of fair value measurement attribute is not common despite that the fair value can be used of the subsequent measurement of investment real estate based on the new accounting standards.From the aspects of industry characteristics,cost of the measurement attributes selection,the impact on corporate profits and dividend policy etc.,this paper analyzed the factors Influencing the selections of measurement attributes of investment real estate in different listed companies,based on the analysis,this paper proposed some recommendations to help enterprises to make better use of fair value measurement attribute.更多还原