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房地产投资具有高风险、高收益的特点,它与一般固定资产投资有很大的不同。新会计准则的颁布实施,准许企业选择对投资性房地产的后续计量可采用成本模式和公允价值模式,不同模式对企业利润等方面产生不同影响。计量模式的不同也使投资性房地产的转换处理不同,继而引起了在合并报表中涉及投资性房地产的内部抵消处理不同。
Real estate investment with high-risk, high-yielding characteristics, it is generally very different from the investment in fixed assets. The new accounting standards promulgated and implemented to allow enterprises to choose the follow-up measurement of investment real estate can be cost model and fair value model, different models have different effects on corporate profits. The different measurement modes also make the conversion of investment real estate different, which in turn causes the different internal offsetting of investment real estate involved in the consolidated statements.