成本模式转为公允价值模式会计政策变更 -法律知识-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	成本模式转为公允价值模式会计政策变更 -法律知识
释义	法律分析: 企业对投资性房地产的计量模式一经确认，不得随意变更。. 其中，投资性房地产后续计量只可以由成本模式转为公允价值模式，应作为会计政策变更处理，计量模式变更时公允价值和账面价值的差额调整期初留存收益。法律依据: 《中华人民共和国会计法》第一条为了规范会计行为，保证会计资料真实、完整，加强经济管理和财务管理，提高经济效益，维护社会主义市场经济秩序，制定本法。
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