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China 's investment in real estate guidelines
Author: LuoJun
Tutor: WuQun
School: Institute of Fiscal Science
Course: Accounting
Keywords: Investment Real Estate Confirm Measure Fair value model
CLC: F293.3
Type: Master's thesis
Year: 2010
Downloads: 801
Quote: 1
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Abstract
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In recent years, with the accelerated process of the real estate market and the rise in house prices , more and more companies begin to hold a large number of non - owner-occupied properties , holders of real estate has become an important business operations , or even primarily, operations , there is a big difference between the non - owner - occupied real estate and corporate owner-occupied real estate , non - owner-occupied property recognition, measurement and disclosure of accounting need to address the most urgent task . In February 2006 , the Ministry of Finance issued a new corporate accounting standards , including the introduction of the \. The criteria for the purposes of financial accounting reports will more realistically reflect the enterprise value and provide investors with more relevant information for decision-making . After the release of the guidelines , which lead to a discussion of a number of scholars to discuss the introduction focused on the guidelines , specific accounting treatment of the problems , the impact of the implementation of the guidelines . Normative research - based , supplemented by case studies to demonstrate . Sure of investment real estate criteria based on the provisions of the guidelines , noting that the existing problems in the implementation of the guidelines and the guidelines need to be perfected , and have put forward their own proposals . In the investment Real Estate confirmation , in reviewing the relevant theory , by the International Accounting Standards comparing our guidelines recognize the narrow scope of the international accounting standards, during the standards coordination, theoretical arguments and investment real estate analysis of the meaning of this paper argues that the scope of investment real estate accounting guidelines should be expanded ; is measured as the real estate investment during the theory pave the way , the relevant provisions of the standards in China are analyzed and put forward some of their own views , this section about fair value measurement mode were discussed and made recommendations ; Finally, two specific accounting treatment are discussed , evaluated the views of scholars , new insights .
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CLC: > Economic > Economic planning and management > Urban and municipal economy > Urban Economics and Management > The real estate economy
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