Discussion on the Rationality of "Accounting Standard for Business Enterprises No. 3 - Investment Real Estate"

Abstract

"Accounting Standard for Business Enterprises No. 3 - Investment Real Estate" has made a relatively specific statement on the definition of "investment real estate" accounting subjects, but a part of it is not reasonable in a way. This paper will analyze the accounting treatment of "investment real estate" subject with the combination of "Accounting Standard for Business Enterprises No. 3 - Investment Real Estate", point out the unreasonable situation, and put forward relevant suggestions for the improvement of contents of the unreasonable criteria.