會(huì)計(jì)學(xué)外文翻譯--新會(huì)計(jì)準(zhǔn)則下的公允價(jià)值計(jì)量模式-其他專(zhuān)業(yè)-資料下載頁(yè)
【導(dǎo)讀】《企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)--投資性房地產(chǎn)》中規(guī)范的投資性房地產(chǎn)，是指能夠單獨(dú)計(jì)量和出售的，的土地使用權(quán)等。該準(zhǔn)則為企業(yè)的投資性房地產(chǎn)提供了成本模式與公允價(jià)值模式兩種可選擇的計(jì)量模。在成本模式下，投資性房地產(chǎn)比照固定資產(chǎn)和無(wú)形資產(chǎn)準(zhǔn)則計(jì)提折舊或攤銷(xiāo)，并在期末進(jìn)行減值。允價(jià)值變動(dòng)中，并通過(guò)"公允價(jià)值變動(dòng)損益"對(duì)企業(yè)利潤(rùn)產(chǎn)生影響，而不再單獨(dú)計(jì)提。但是，房地產(chǎn)開(kāi)發(fā)企業(yè)所擁有的待出售房屋建筑物，是作為企業(yè)的。存貨核算的，其計(jì)價(jià)基礎(chǔ)仍采用成本模式，并不受公允價(jià)值升值的影響。此外，企業(yè)可以基于風(fēng)險(xiǎn)管理需要或?yàn)橄鹑谫Y產(chǎn)或金融負(fù)債在會(huì)計(jì)確認(rèn)和計(jì)量方面存在不。這些被列為公允價(jià)值計(jì)量的金融工。具，其報(bào)告價(jià)值即為市場(chǎng)價(jià)值，且其變動(dòng)直接計(jì)入當(dāng)期損益。行情相左，其當(dāng)期利潤(rùn)就會(huì)因此受損。同控制下的企業(yè)合并等交易或事項(xiàng)。出的資產(chǎn)、發(fā)生或承擔(dān)的負(fù)債的公允價(jià)值與其賬面價(jià)值的差額，體現(xiàn)在企業(yè)當(dāng)期損益中。實(shí)地反映企業(yè)的資產(chǎn)價(jià)值及經(jīng)營(yíng)業(yè)績(jī)。
【正文】 standards of these transactions or events at the fair value measurement model, is mainly focuses on the principle of form of nature. For example, between enterprise is mercial in nature, the exchange of nonmoary assets by the fair value measurement for a change of assets, and the enterprise is essentially confirmed the nonmoary assets purchased sell and sell, the fair price and the price difference for carrying the enterprise earnings. And in the same business accounting according to the old book cost under only, can39。t be fair value and the book value of the difference between profit for the pany confirmed, Similarly, if the enterprise in debt restructuring of the debts to the fair value of the nonmoary assets than its carrying value of the part with higher saving, can increase the current debt profits, In the mon under the control of the merger of enterprises, the pay of assets and liabilities incurred or assumed by its book value of the fair value of the balance, reflected in the profits and losses of the current period of enterprises. These transactions in matters of the fair and equitable value measurement model, overe by using the cost for the pattern of valuation of enterprise assets value and the defects, which can be underestimated more reflect the enterprise value of the assets and business performance.
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