The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
tou zi xing fang di chan hui ji he suan mo shi xin tan
Author(s): 
Pages: 43
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  成本模式会计核算模式公允价值模式消费者物价指数账面价值物价变动累计折旧其他业务成本其他业务收入预计使用年限;
Abstract: <正>由于成本模式和公允价值模式都存在理论或实务操作上的缺陷,用这两种模式对投资性房地产进行计量,不能真实地反映投资性房地产的价值。CPI(消费者物价指数)模式就是在对这两种模式加以改进的基础上提出来的,其基本思想是:在各期期末,根据国家统计局公布的CPI调整投资性房地产
Related Articles
No related articles found