Analysis of investment real estate space for earnings management and prevention毕业论文翻译.docx
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Analysis of investment real estate space for earnings management and prevention毕业论文翻译.docx
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Analysisofinvestmentrealestatespaceforearningsmanagementandprevention毕业论文翻译
Analysisofinvestmentrealestatespaceforearningsmanagementandprevention
Thesisofrealestateinvestmentguidelinesandtheintroductionofrealestatepricesinrecentyears,theearningsmanagementfortheenterprisetocreateanewspace,‘Shimaoshares’and‘HainanAirlines’twolistedcompanieswithatypicalcase.Standard-settingbodiesYoucanredefinethescopeofthefollow-upmeasurementmodeltoincreasetheconversionofdifferenttypesofassetssecondaryconstraints,andstrengtheningofinformationdisclosurethreemeasurestopreventtherealestatebusinessinthecorporateinvestmentearningsmanagementbehavior.
PaperKeywords:
realestateinvestment,fairvalue,earningsmanagement;accountingpolicies
WiththecontinuousdevelopmentofChina’smarketeconomy,moreandmorecompanieswillbeusedforleaseorholdrealestateandisreadytoaddvaluetothetransferordertobetterregulatesuchbusiness,accounting,promulgatedbytheMinistryofFinancein2006<<AccountingStandards>>addedrealestateinvestmentguidelines,investmentrealestateforrecognition,measurementandconversiontoacomprehensiveprovisions,andsubsequentmeasurementoffairvaluebeingintroducedto.fairvalueaccountinginformationwillhelptoenhancerelevant,beneficialinformationusersmakedecisions,butbecauseofChina’scapitalmarketisnotperfect,manycommoditypricesdifficulttoobtainfairtradingandfairvaluemeasurementmethodofchoice,valuationtechniquesandvaluationmodelsstilllackalotofThisistoprovideacertainamountofearningsmanagementspace.
AninvestmentrealestatespaceanalysisofearningsmanagementAsthecriteriaprovidedinthecostmodel,itshouldbeinaccordancewith<<AccountingStandardsforEnterprisesNo.4-FixedAssets>>and<<AccountingStandardsforEnterprisesNo.6-IntangibleAssets,‘theprovisionsoftheleasedbuildingandlandusepowermeasurement,depreciationoramortization.Therefore,investinginrealestatespaceforearningsmanagementfollow-upfocusedonthefairvaluemeasurementmodel.
1.1usingtheoptionalfollow-upmeasurementmodelofearningsmanagementStandardsrequireenterprisestobeinthebalancesheetdateusingthecostmodelforsubsequentmeasurementofinvestmentproperty,thereisconclusiveevidencethatthefairvalueofinvestmentrealestatecanbecontinuous,reliableaccessto,youcaninvestinrealestateusingthefairvaluemodelforfollow-upmeasuredandusingthefairvaluemodel,anddonotinvestinrealestatedepreciationoramortization,shouldthebalancesheetdatethefairvalueofinvestmentrealestatebasedonitsadjustedbookvalue,fairvalueandbookvalueoftheoriginalthedifferencebetweenprofitorloss.Asrealestatepricesinrecentyearsshowanoverallupwardtrend,companiesareoftenheldbythebookvalueofrealestatebelowmarketvalueformedium-sizedcitylocatedinthedowntownrealestate,usuallyhaveanactivetradingmarket,therefore,theserealestateusingthefairvaluemodeltomeetthesubsequentmeasurementofthecondition,althoughthecostmodelprovidesguidelinesforthefairvaluemodelshouldbeconvertedtoachangeinaccountingpolicyprocessing,conversionisnotimmediatelygeneraterevenue,butcompaniesinthesubsequentperiod,butmaybeduetothisaccountingpolicychoiceshavebeenbenefitsontheonehandconversioncanincreasethebookvalueofrealestateinvestment,whileincreasingthecompany’sassetsandequity,reducingthecompany’sasset-liabilityratio,reducingthefinancialrisk,helptheenterprisestoraisefundstoexpandtheproductionscaletheimplementationofmergersandacquisitions.converttheequivalentofrevaluationofassetsduetoadjustedbookvalue,whichismeasuredathistoricalcostprincipleisgenerallyprohibitedontheotherhandconvertednon-depreciationofinvestmentrealestate,reducingthecompanyofeachperiodcosts,whilepricesinrealestateconditions,thefairvalueofinvestmentpropertyarerecognizedasanincreaseinincome,whichareconducivetoincreasetheirprofits.And,asnottoassetrevaluationtaxrevenueincludedintaxableincome,accountingforrealestateasaninvestmentbuildingorlanduserightsalsoneedtobedepreciatedoramortized,therefore,underpresentconditionstheconversionofrealestateinvestmentwillnotincreasethecorporatetaxburden,norwillthecompanylosethedepreciation‘taxshield’effect.
1.2usingtheconversionassetclassesofearningsmanagementGuidelinesrequirethatownrealestateorthestockisconvertedtotheuseoffairvaluemeasurementofinvestmentrealestate,investmentrealestateinaccordancewiththefairvalueoftheconversiondateofvaluation,thefairvalueoftheconversiondateislessthantheoriginalbookvalue,thedifferencebetweenprofitprofitandloss,thefairvalueoftheconversiondateisgreaterthantheoriginalbookvalue,thedifferenceinequity.companiescanenterintoleasecontractswithrelatedparties,willidlerealestatefromtheoriginalfixedassetsintoinvestmentrealestateaccounting.Also,iftherelevantprovisionsoftheguidelines,youcanusethefairvaluemodelandaresubsequentlythesametime,enterprisescanhavetheoriginalprovisionforimpairmentoffixedassetsintheconversionbacktoavoidthe<<AccountingStandardsNo.No.8-AssetImpairmentlosses>>intheimpairmentlossisconfirmed,theprovisionsshallnotbereversed.guidelinesalsoprovidesthattheuseoffairvaluemeasurementofinvestmentrealestateisconvertedtopersonaluserealestateshallbethedateofitsconversionself-userealestateasthefairvalueofthebookvalue,fairvalueandthedifferencebetweentheoriginalbookvaluethroughprofitorloss.companiescanattheappropriatetimetolifttheleasewithrelatedpartiesenteredintothecontract,re-depreciation,andresultingconversionchangesinfairvaluethroughprofitorloss,sothatthroughtwoconversions,theconversionperiodtoreducecorporatefixedassets,depreciationexpense,toobtainthebenefitsoffairvalue,whileincreasingthebookvalueofassetstoachievethewhitewashreportpurposes.
1.3usedifferentmethodsoffairvaluemeasurementofearningsmanagementAccordingtoprovisionsoftheguidelines,thebalancesheetdatetherealestatemarketenterprisesshouldachievethesameorsimilartotherealestatemarketpricesandotherrelevantinformationwhichindicatesthefairvalueshouldfirstbeobtainedfromtheopenmarketpricewhennotontheopenmarketachievethesameorsimilarrealestatemarketprices,valuationtechniquescanbeusedtoobtainfairvalue,butalatestartduetoChina’smarketeconomy,marketmechanismisnotperfect,therealestatemarketisnotyetmature,openofferreadilyavailable,andbecausetherealotofspeculation,anopenofferpricemaynotbefair,therefore,thelistedcompanyismorelikelytouseanassetappraisalinstitutionoragencyoftheassessedvalueofrealestateassessedasfairvalue,followedbythesameorsimilarpricesfortherealestatemarketfairvalueinthecurrentguidelines,thereisnofairvaluemeasurementmethodtomakecleartheappropriateregulations,companiescanchooseaccordingtotheirneedsorresultsofoperationstoachieveaspecificpurposebeneficialtothemethoditselfhasacomplexvaluationmodelanduncertaintyvulnerabletotheimpactofsubjectivejudgments,buttheguidelinesforthechoiceofvaluationmodelandkeyparametersofthesetlacksthenecessaryguidanceandregulations.companiesmayalsochoosetorelatedpartyassetevaluationagenciesrealestateappraisal,issueditsownreportfavorableassetvaluationThisgavecompaniestheoperatingroomforearningsmanagement,enablingorganizationstomeettheirownfairvaluethroughthemanipulationofinterest,reducingthereliabilityandcomparabilityofaccountinginformation,harmtheinterestsofotherstakeholders.http:
//2realestateinvestmentanalysisanexampleofearningsmanagementShimaosharesofearningsmanagement
ShanghaiShimaoCo.,Ltd.isamainoperationofcommercialrealestatedevelopmentcompanylistedonJune30,.2009,bytheExtraordinaryGeneralShimaosharesofrealestateinvestmentaccountingpolicychangestheresolution,theprovisionsoftheCompanyundertheguidelinesretroactiveadjustment,leadingtoincreasedgrossprofit4.08millionyuanin2009,whichincreaseddepreciationduetonon-profitin2009total1.02millionyuan,anincreaseduetochangesinthefairvalueoftotalprofit3.06millionyuan,increased13.17millionyuanofinvestmentpropertytoincreaseretainedearnings987millionthatyear,duetotheuseoffairvaluemodelforsubsequentmeasurementofinvestmentpropertyatfairvaluethroughprofitorlossgenerated1.61billionyuan,accountingfor54.51%oftotalprofitsthatyear.In2010,Shimaosharesduetotheuseoffairvaluemodelforsubsequentmeasurementofinvestmentpropertyfairvaluethroughprofitorlossgenerated4.26billionyuan,accountingfor31.14%oftotalprofitsthatyear,however,thecompanyisnotinthenotestothefinancialstatementsdisclosureofthereasonsforchangeinaccountingpolicy.Shimaosharesrentalsimultaneouslycausethecompany’sbusinessmodelhasalargenumberofinvestmentrealestate,anditscommercialrealestateprimarilylocatedinBeijing,Shanghaiandotherareas,markettradingactivity,whichgivestheuseoffairvaluemodelprovidesthenecessaryconditionsforanationwiderealestateprices.2009generallyhigh,especia
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