论公允价值与投资性房地产的后续计量

论公允价值与投资性房地产的后续计量

摘要：本文先通过论证公允价值后续计量模式与成本模式相比，具有明显的优越性，指出我国今后对投资性房地产进行后续计量时，必然会公允价值逐步取代成本模式,是1种必然趋势。然而目前我国大部分企业仍然是采用成本模式对投资性房地产进行后续计量，对公允价值模式则尚处在尝试阶段。因此，笔者进1步对目前不利于公允价值在投资性房地产后续计量当中运用的系列因素进行分析，从而找出1些趋利避害的对策，目的在于推动公允价值今后能够在我国投资性房地产后续计量当中广泛地应用。

关键词：公允价值  ；成本模式 ；投资性房地产 ；后续计量

Study on fair value and following measurement of investment real estate
 
Abstract：We should gradually use the cost pattern but not the fair value when we measure the investment real estate，because the fair value is superior to the cost pattern.   However，in our country majority of enterprises use the cost pattern to measure the investment real estate now，although some enterprise are trying using the fair value .Therefore，I am trying to analysis the reasons why they don’t use the fair value . I hope i can find out some measure that could promote the fair value pattern used widely in our country.

Keywords: Fair value ；Cost pattern ；Investment real estate ； Following measurement