New accounting standards on investment real estate accounting for the impact of policies

Abstract: With the continuous development of market economy, corporate accounting systems are constantly updated and improved accounting standards is also in constant improvement and development, the implementation of new accounting standards on many businesses have had a great impact, especially on the impact of Investment real estate, first, discusses the Investment in real estate-related content, and secondly, to explore new accounting standards on Investment real estate accounting policies, finally, describes the new accounting standards for the future development of real estate trends.

Keywords: new accounting standards, Investment real estate, the impact of fair value

I. Analysis of Investment in real estate-related content
I mainly from the concept of Investment real estate, Investment real estate, accounting, Investment real estate and other aspects of the measurement model, a brief analysis of Investment real estate-related content.

(The concept of a real estate Investment
Through access to all relevant Information, we can see, investment real estate with the main difference between an ordinary real estate, from the conceptual point of view, mainly real estate investment property in order to obtain housing or housing rent the constant value of fixed assets, or simultaneously to achieve these two objectives for a profitable real estate investment through real estate investment concept and the ultimate goal of its operations, we know, as opposed to ordinary real estate, investment real estate must be able to separate the measurement and sale. including foreign sales have been rented out to sell a block of specific land use rights or real estate holdings have been added and is ready to get in the house, and then transfer the land to be used outside rights, including real estate companies already have at this stage and has leased the building to others, this more general real estate, investment real estate for lease of greater choice, the value of profits earned more, you can to achieve the sale, lease target specific buildings, but also can lease or transfer or has been rented out to others the right to use a piece of land, which can derive greater Economic benefits more, which does not include room commercial real estate to operate the plant for personal use or reserved for housing.

(B investment in real estate accounting
New accounting standards make clear that, for investment in real estate in the unique characteristics of the investment in real estate accounting also has strict rules, it requires a clear prerequisite to achieve the accounting recognition, the main prerequisite is simply more with very may flow into the investment real estate-related Economic benefits and the cost of capital to the real estate business is very clear accounting and measurement, and only meet these two conditions in order to invest in real estate accounting, which will not only help Overall assessment of the overall real estate investment capital, but also help ensure their trading business stakeholders, which is conducive to the steady development of the market economy, but also conducive to promoting investment real estate industry continues to healthy development.

Relevant accounting standards on the initial measurement of the real estate investment has clearly defined, it requires investment real estate should be strictly in accordance with cost accounting measurement, cost of real estate investment mainly include the cost of money to buy real estate in the purchase process a variety of consumer spending in taxes, and spending the rest can be attributed to some of the real estate taxes, including the investment real estate in the construction process of the investment spent on the construction of the various real estate and construction costs In order to make use of the assets in the fees spent by these two requirements, we can conclude that investment in real estate during the accounting and measurement requirements and procedures, thereby helping to ensure their better accounted for .

(Three modes of measurement of investment property
New accounting standards on the measurement of the real estate investment model proposed a new model that you can invest in real estate measured using the fair value model, this new approach could bring to the real estate investment accounting measurement mode on innovation, but also must have the necessary conditions, we must first ensure that the investment property is located within the active area full of real estate market, through an active real estate transactions from the market, enterprises can derive Other businesses related to real estate prices or other Information, which can provide for the normal development of reliable reference Information, which will help the company to make corresponding adjustments at any time, you can also invest in real estate in the fair value to make the right reasonable assessment.

Through this investment in real estate-related content of the brief, we invest in real estate-related knowledge have to understand, through the concept of investment real estate and its accounting model and measurement model analysis, we can be seen, investment in real estate specific accounting provisions below, the author mainly discusses the new accounting standards on investment real estate accounting policies.

Second, Study on new accounting standards on investment real estate the impact of accounting policy
New accounting standards on investment in real estate accounting policy had a great impact, with the continuous development of real estate, investment real estate in particular, the rapid development of a new fair value model have emerged, but Through the survey found that most of the investment real estate taken by the accounting model is still the traditional cost accounting methods, instead of fair value accounting model, following the author mainly from the following aspects of the new accounting standards on investment real estate accounting policy implications:
(I did not form a comprehensive evaluation of the fair value of the market system
New accounting standards on investment in real estate accounting provisions make clear, especially for the measurement of fair value model and prerequisite requirements are more stringent new accounting standards clearly defined, only there is sufficient evidence to justify the investment The fair value of the property can continue to get reliable, it can invest in real estate using the fair value measurement model. Application of fair value must meet two conditions, one of the property must have an active real estate market and the market should also be able to obtain timely Information related to, making the necessary adjustments. The fair value model biggest advantage is that it can be more objectively reflect the real investment in real estate are available in real capital, market value and profitability are available, this can effectively correct reflects the real estate investment company for the comprehensive ability, is conducive to the development of real estate on their own to make timely adjustments, real estate investment can promote a healthy and stable development, but there are also fair value measurement model of its own, largely due to the current Chinese market Economic development is still not mature and improve, the market system is not perfect, the market, many similar market transaction Information is also insufficient, and some for their own interests do not want to open the business related information, leading to a variety of transactions on the market lack of openness is not conducive to get enough information so that fair value can not be achieved to meet the prerequisite for the new Accounting Standards explicitly require companies to active trading market from the real estate related businesses on the market price information, which can be objectively of their own capital and market position analysis and positioning, in order to the fair value of investment real estate can make a clear and reasonable evaluation and estimation, integrated for various reasons, at this stage of market economy combined with the level of development, and comprehensive analysis of the present market environment, the new accounting standards in the provision of investment real estate to fair value measurement requirements model, at this stage, the current market environment is not strict and effective implementation we need to look at a The new species is more conducive to more investment in real estate for accounting model, constantly improve the market mechanism to promote investment in real estate development.

(Two new accounting standards change in the tax value of the business relationship with
The implementation of new accounting standards, to bring the impact of investment real estate is the biggest change in the cost accounting under the tax value of the enterprise value of the relationship, this change simply on the surface of the adjustment of the correlation between the two Alliance, the real never on the deep-seated change in the internal Economic interests of enterprises, changing the entire Economic chain enterprises in the original order cost accounting model, investment real estate to be extracted each fixed asset depreciation or amortization the necessary assets damages, so the current period book assets less profitable, but the depreciation and amortization of fixed assets in the company before the issue of taxes, so you can withdraw from taxes in advance, so that you can offset the tax purposes, which can ensure the realization of the economic interests of business the new accounting standards in the fair value measurement model, you can not achieve this purpose, the fair value model requires companies to ensure continuous and reliable source of funding, this model is no longer of investment real estate depreciation of fixed assets and extract the corresponding amortization, and the actual expenditures should be included in the book value of enterprises, although this approach can be very objective response in the current period's earnings and liabilities, but not Extraction of fixed assets depreciation and amortization, corporate tax offset can not be achieved, thus greatly increasing the pressure on corporate tax, which would reduce the value of the business, so although the new accounting standards make clear that investment in real estate should be the use of fair value accounting model, but because most companies in order to reduce tax pressure, still using the traditional cost model, in order to better promote the effectiveness of the new accounting standards, we should continue to reform and update the investment enterprise business ideas, deal with tax and business relations, promote the continuous development and growth of enterprises.

Links to free download http://www.hi138.com (three fair value model will affect the performance of the business
Traditional cost accounting model is a kind of investment companies as a cost accounting based measurement model, it does not take into account changes in market prices, whether up or down prices, not much affect the degree of the actual cost, and thus will not significantly affect the performance of the new accounting standards in the provision of investment property using the fair value model, this measurement model changes, you can make business reporting more scientific and reasonable, but not real change from within the intrinsic value of companies in the real estate market trends better, the market prices of housing in the case of enterprises to adopt the fair value model to a certain extent, increase the company's assets and profits, but if falling house prices, the use of this model will give the company a serious book losses, which makes the chain of corporate funds in the change in time, thus increasing the company's capital changes affecting the performance of the business, leading enterprises in assets profit management experience and a very serious problem, especially for this type of investment real estate investment industry, exacerbated by economic and corporate profit changes seriously affected the performance of the business. In order to enable stable development of real estate investment We must continue to take various measures to reduce the fair value of the negative factors in the implementation process.

Through Research we found that real estate companies to increase the use of fair value accounting information to the authenticity of the real estate business, real estate companies can make the book value of more objective and reliable, allowing real estate agents ready access to the most reliable financial information, but , due to the issues raised by the existence of investment property to fair value accounting model to be studied, it can not quickly be accepted by the market and use, it requires a process to adapt to today's market economy But with the market economy continues to develop, market system continues to improve, the fair value model will eventually replace the traditional cost model, and eventually accepted by businesses and to apply them.

Third, the description of new accounting standards on investment real estate trends affect the future
Through the above discussion, we can see, investment real estate is different from an ordinary real estate company, the implementation of new accounting standards, it had a great impact, the author briefly discusses the following new accounting standards implementation of investment real estate trends in the future the impact of:
(An implementation of new accounting standards will affect the real economic benefits to industry
Investment real estate is an obvious feature is that it is already sold or leased through the rental of a piece of land use right, reap the benefits, but those reserved for factory or building used for business can not be attributed to investment in real estate and therefore can not be traded in the market, profit. The implementation of new accounting standards proposed for investment property measured at fair value accounting model, which would increase the tax burden on enterprises, which will affect the actual interest, but if the market has been stable economy to sustainable development, housing real estate market can take a favorable competitive position, can have a favorable price advantage, then the implementation of new accounting standards, investment will continue to promote the rapid development of real estate.

(Two new accounting standards on the future of investment real estate trends and far-reaching
Traditional accounting standards on investment in real estate accounting and are based on cost accounting, this model has its advantages, but also has flaws. The traditional cost model to consider is the company's main capital required to do reports Many, not only time consuming, but also affect the effectiveness of the work, but the new accounting standards set forth in the fair value model, a significant shift in this phenomenon, the fair value model, the enterprise book value is a direct response business profit or loss situation, it can integrate a variety of reports to be ordered, so that not only saves manpower and resources, but also can effectively improve work efficiency, through the simple clarity of the book value report, reflecting the development of real estate , so that the implementation of new accounting standards will largely affect the development of real estate investment, long-term development of its far-reaching impact.

In summary, we can see, the new accounting standards on accounting for investment in real estate had a great impact, while real estate investment trends in the future will also have a profound effect significance, in order to better use of new accounting standards, we must strive to develop a market economy, continue to improve the market economic system.

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