摘要
财政部2006年2月15日正式发布了我国新的会计准则体系,其中包括为规范我国企业房地产投资方面的业务核算而首次发布的《企业会计准则第3号——投资性房地产》。该项准则的发布和实施,为我国企业合理进行相关业务核算提供了法规支持。这体现我国在会计准则方面与国际会计准则实现了趋同。本文对我国投资性房地产准则与国际会计准则作比较,以明确二者的异同,并说明新准则对企业的财务影响。
The new ＂Accounting Standards for Enterprises No. 3 - Investment Real Estates＂ issued on February 15, 2006 by Ministry of Finance is a statute for the calculation of related business of China＇s enterprises. It indicates that China＇s accounting standards have achieved convergence on international practice.This paper compares China＇s accounting standards of investment real estates with international accounting standards to determine the similarities and differences, and to clarify the impact of new standards on enterprise finance.
出处
《上海金融学院学报》
2007年第3期65-68,共4页
Journal of Shanhai Finance University
关键词
会计准则
国际会计准则
投资性房地产
accounting standards
international accounting standards
investment real estate
