投资性房地产公允价值计量模式的运用与监管 ——以上海世贸股份有限公司为例内 容 提 要2006 年颁布《企业会计准则第 3 号—投资性房地产》后，企业对投资性房地产的后续计量不再只有一种模式，公允价值计量模式应运而生，本文先列示了近十年与投资性房地产后续计量模式相关的部分文献内容，然后解释了相关概念以及采用公允价值计量模式的核算要求，以上海世茂股份有限公司为例，分析其投资性房地产的成本计量模式与公允价值计量模式的不同以及运用公允价值计量模式对企业的资产规模、当期损益、偿债能力产生的影响，最后对案例分析发现的问题提出相应的监管建议。关键词：投资性房地产 公允价值 上海世贸股份有限公司 AbstractAfter the promulgation of the accounting standards for Business Enterprises No. 3 - investment real estate in 2006, there is no longer only one mode for the follow-up measurement of investment real estate, and the fair value measurement mode emerges as the times require. This paper first lists the articles related to the follow-up measurement mode of investment real estate in the past ten years, and then explains the relevant concepts and the accounting requirements of adopting the fair value measurement mode Haishimao Co., Ltd. as an example, analyzes the difference between the cost measurement mode and the fair value measurement mode of its investment real estate, as well as the impact of the application of the fair value mode on the enterprise's asset scale, current profit and loss, and solvency, and finally puts forward corresponding regulatory suggestions for the problems found in the case analysis.Key words: investment property，fair value，Shanghai World Trade Co., Ltd目录一、绪论............................................................1㈠研究背景......................................................1㈡研究意义......................................................1二、与投资性房地产后续计量模式有关的文献综述.................
