精品文档---下载后可任意编辑上市公司投资性房地产会计处理讨论中期报告摘要：投资性房地产是指企业为投资出租、增值或者长期持有而购买或建造的房地产项目。本文以上市公司的投资性房地产为讨论对象，探讨了投资性房地产在会计处理中的相关问题。首先，本文介绍了投资性房地产的定义和特点，以及会计处理的基本原则。其次，本文重点阐述了上市公司投资性房地产的分类和计量方法，包括成本法、公允价值法和权益法等。最后，本文总结了上市公司投资性房地产会计处理中存在的问题，包括公允价值确定的难度、权益法下的资产减值计提以及资产和收益的披露问题等，提出了相应的解决方案和建议。关键词：投资性房地产；上市公司；会计处理；成本法；公允价值法；权益法Abstract:Investment property refers to real estate projects that enterprises purchase or build for investment in rental, value appreciation or long-term holding. This paper focuses on the accounting treatment of investment property in listed companies.Firstly, this paper introduces the definition and characteristics of investment property, as well as the basic principles of accounting treatment.Secondly, this paper elaborates on the classification and measurement methods of investment property of listed companies, including cost method, fair value method, and equity method.Finally, this paper summarizes the problems existing in the accounting treatment of investment property in listed companies, including the difficulty of determining fair value, asset impairment provision under equity method, and disclosure problems of assets and income, and puts forward corresponding solutions and suggestions.精品文档---下载后可任意编辑Keywords: investment property; listed companies; accounting treatment; cost method; fair value method; equity method.
