机构地区: 中山大学管理学院
出 处: 《税务与经济》 2010年第2期51-56,共6页
摘 要: 2007年执行新会计准则后,与2006年相比,我国上市公司对投资性房地产在运用公允价值后续计量的情况下,投资性房地产公司采用公允价值计量的房地产类、银行类整体公允价值变化额有积极的市场反应,与股票价值具有价值相关性,会计信息的决策有用性有所提高。其他类投资性房地产整体公允价值变化额未出现积极的市场反应。 After the implement of new accounting standard in 2007, China's listed companies make use of fair value to measure the variation of the whole fair value of banks and real estate, which plays a positive role in the market. Fair value is relevant to the value of stocks. But the variation of the whole fair value of other types of investment real estate does not play a positive role in the market.