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Outline of case analysis paper
Outline of case analysis paper

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Outline of Case Analysis Thesis 1 Thesis Title "Application Analysis of Fair Value in Investment Real Estate"

abstract

With the maturity of the real estate market and the rapid development of the market economy, the investment business of enterprises has penetrated into the real estate industry. In order to understand the real estate investment business of enterprises and correctly evaluate the value of enterprises, investors also put forward higher quality requirements for accounting information related to investment real estate. In this context, China's Ministry of Finance regards investment real estate as an accounting standard alone, and regulates its confirmation, measurement, recording and reporting, with the aim of clearly reflecting the true value of investment real estate, and then reflecting the true value of enterprises. In order to solve the problem of how to value fair value reasonably, the Ministry of Finance of China has promulgated the Accounting Standards for Enterprises No.39-Fair Value Measurement again after soliciting external opinions. The promulgation of the new standards redefines fair value, standardizes valuation methods and unifies the fair value measurement methods of different assets and liabilities. With the gradual improvement of the standards, how to correctly account for investment real estate has become an important content that Chinese enterprises must face.

The formulation and improvement of accounting standards follow the laws of China's economic marketization and internationalization, and gradually cover all kinds of economic businesses that can handle accounting information independently. While accounting standards are constantly innovating, it will naturally leave a lot of room for financial fraud for enterprises. For example, some enterprises in the insurance industry use the huge difference in real estate appraisal standards as a tool for earnings manipulation and inflated assets, which brings great challenges to investors to obtain effective decision-making information, create a fair market competition environment, audit and supervision of relevant state institutions, and improve the legal system.

By the end of June, 2065438+2006, there were 1 194 listed companies in Shanghai and Shenzhen stock markets that released the annual performance forecast for that year. More than 60% of the companies expect the annual performance growth to be no less than 10 times, and Guanzhong shares will reach nearly 30 times. Looking at the performance of Guanzhong Co., Ltd. in the past six years, it suffered huge losses for two consecutive fiscal years and was labeled as "*ST". What made the company take off the "*ST" label and make its performance soar, so that it reached more than 30 times of pre-increased performance at 20 15, which will be the focus of this paper.

Firstly, this paper studies and analyzes the basic theory of investment real estate, the characteristics of fair value itself, the relationship with related measurement models, and the influence on balance sheet and income statement when it is applied to investment real estate, which lays a theoretical foundation for the following analysis; Then, combined with the analysis of Guanzhong shares, the paper studies the influence of changing the measurement mode of listed companies on financial statements and the problems existing in the application process. Finally, according to the above analysis, the corresponding suggestions are put forward and summarized.

Key words:

Investment real estate; Fair value; Confirmation; Measurement; information disclosure

catalogue

abstract

Introduction to Chapter 1

The research background of 1. 1

1. 1. 1 real estate pillar location

1. 1.2 Advantages and inevitability of fair value

1. 1.3 fair value model is applied to investment real estate.

1.2 Literature Review

1.2. 1 Research on Fair Value Measurement Attribute

1.2.2 Research on the application of fair value in investment real estate

The research significance of 1.3

1.4 research methods

1.5 research innovation

1.6 research framework

Chapter two: The related theories of investment real estate and fair value.

2. 1 Basic theory of investment real estate

2. 1. 1 nature of investment real estate

2. 1.2 Difference between investment real estate and related assets

2.2 Fair value theory

2.2. 1 Relationship between fair value and other measurement attributes

Measurement of fair value

2.2.3 Reliability and relevance of fair value

2.3 The application of investment real estate accounting under the fair value model

2.3. 1 Accounting Treatment of Investment Real Estate under Fair Value Mode

2.3.2 Other comprehensive income and gains and losses from changes in fair value

The third chapter is the case analysis of Guanzhong stock.

3. 1 background information

3.2 Fair value measurement of investment real estate

3.3 Analysis of Economic Consequences of Fair Value Measurement of Investment Real Estate

3.3. Impact of1on the financial situation of enterprises

3.3.2 Impact on the operating conditions of enterprises

3.4 Guanzhong shares investment real estate fair value application analysis

3.4. 1 confirmation of investment real estate and conversion of measurement mode

3.4.2 Fair value measurement of investment real estate

3.4.3 Investment real estate records

3.4.4 Information disclosure of investment real estate

3.5 Case Enlightenment

Chapter IV Suggestions

4. 1 Improve the professional ethics and quality of managers and accountants.

4.2 Improve the accounting standards related to investment real estate

4.3 Strengthen social supervision

4.4 Improve the legal system and intensify the crackdown.

4.5 Promote the market-oriented reform of real estate and establish a transparent market environment.

refer to

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Case analysis paper outline 2 abstract:

With the gradual advancement of curriculum teaching reform in China, primary school art education under the background of quality education should attach importance to the orderly advancement of teaching work and realize the improvement of teaching quality in steady development. China's Ministry of Education clearly pointed out in the Outline of Education Reform and Development in China: "The hope of national rejuvenation lies in education, and the hope of educational rejuvenation lies in teachers". Under the goal of new curriculum reform, primary school art teaching should pay more attention to the scientific development of specific methods, and it is very necessary to carry out art education reform in the implementation of primary school curriculum education. According to the characteristics of primary school art teaching under the background of quality education, this paper puts forward some feasible measures to deepen the development of primary school art teaching content.

Key words:

Quality education; Primary school art; Teaching work; Specific method

After entering the 2 1 century, China's domestic reform has been accelerated, and the pattern of opening to the outside world has been deepened. Due to the relatively rapid economic development, all aspects of social education are facing the transformation of modernization. In the process of compulsory education development, the spiritual requirements of students are constantly enriched, and the demand for teaching models suitable for students' growth and development is constantly deepening. However, because the art teaching in primary schools in China has not achieved the synchronous development with students' ability demand. Therefore, in order to realize the prosperity of primary education and the innovation of teaching methods at this stage, China's primary education must carry out more in-depth reform and more targeted institutional innovation.

First, the significance of the reform of primary school art teaching under the background of implementing quality education

Under the background of quality education, the key to implementing art teaching in primary schools is to cultivate students' interest in art courses. There is a view in the field of education: "Interest is the best teacher". In teaching activities, the ladder-type difficulty teaching method can be implemented. Under the influence of the background of quality-oriented teaching concept, teachers should downplay the relevant requirements of art examination. It focuses on the development and improvement of students' practical ability. By appropriately slowing down the teaching pace, it is convenient for students to deepen their feelings and understanding of the related art painting contents in primary school art textbooks, and it is helpful to shape and cultivate primary school students' art appreciation ability, thus strengthening the cultivation of primary school students' emotional world, improving students' ability to "discover beauty" and "create beauty" in classroom learning and extracurricular activities, and realizing the needs of students' all-round development in morality, intelligence, physique, beauty and labor.

Second, the focus of primary school art teaching in the context of quality education

Under the background of quality education, it is important to praise and encourage students to carry out art teaching in primary schools, which is conducive to mobilizing students' enthusiasm for learning art courses. Students' display of their works can be affirmed by everyone, and everyone's artistic creation level and expression ability can be improved as a whole in the teaching activities with warm atmosphere. In addition to the situational teaching mode of art painting activities, teachers can also use the method of "music" and "literature" infection to promote art teaching in primary schools under the background of quality education, so as to deepen students' understanding of art works and really improve students' interest in art creation. Teachers can play the same title song "Father" with audio materials when explaining Luo Zhongli's famous painting "Father". In the process of explanation, the expression tension of artistic works can be increased by cultivating students' artistic imagination.

Third, the specific methods to promote the reform of art teaching in primary schools

(A) focus on cultivating students' artistic imagination and application ability.

In the daily teaching activities of art courses in primary schools, teachers must attach importance to cultivating students' imagination and improving students' ability to use art in life according to the characteristics of primary school students' strong perceptual thinking ability. Taking "Little Tadpole Looking for Mother" as an example, under the background of quality education, art teachers can use multimedia to carry out colorful teaching activities. In teaching activities, teachers can show teaching films to students. After watching the video of "Little Tadpole" looking for "Mother Frog", you can arrange students to discuss the relationship between "Frog" and "Tadpole". By cutting into the animation works, let students actively think about the possible scenes in the process of finding "little tadpoles"

(B) to carry out personalized education, reflecting the "lively" teaching activities.

As an important part of basic education, art teaching in primary schools should achieve the stability of teaching level and the steady advancement of the reform goal of quality education in personalized education. In the process of cultivating students' art skills, we should stimulate students' enthusiasm for learning art in primary schools through basic knowledge teaching and scientific teaching content arrangement. In order to reflect the characteristics of "vivid" teaching mode of art teaching in the process of nine-year compulsory education, teachers can adopt anthropomorphic teaching methods. Divide the students into three study groups, let them discuss first, and then play the role freely. Three groups of students play "Little Tadpole Boy", "Uncle Lotus Leaf" and "Mother Frog" respectively, and perform sitcoms. In the process of dialogue, let students focus on the morphological characteristics of frog's head, limbs and trunk, which is conducive to developing painting activities in the course learning activities.

(C) the ability to explore students' interest in learning

It can explore students' interest in learning and let students find their own painting direction in the process of art teaching in primary schools. Pick out your favorite characters for painting activities. Students can choose to draw "a little tadpole with one leg and dark body", a frog with four legs, a brown-green body and a triangular head, or a jade plate and a green lotus leaf. In painting activities, teachers can provide students with several excellent works for their reference by showing PPT pictures. At the same time, students are encouraged to artistically treat the scenes encountered by tadpoles in the process of finding their mothers according to their own imagination. Finally, teachers can evaluate outstanding works through comprehensive appraisal activities, let students vote and score, and select the best works in the expression of picture conception, brush strokes and lines in this class.

Four. Concluding remarks

With the effective promotion of quality education reform, art teaching in primary schools in China should pay more attention to the change of course teaching methods. China's primary school art education plan points out "people-oriented, personality-oriented" in the new curriculum standard, pays more attention to the rational use of teaching methods in teaching activities, scientifically arranges curriculum education objectives, and attaches importance to the improvement of students' "aesthetic ability" and "expression ability" in the process of teaching method reform.

References:

[1] Zong Honggang. Exploration of a new classroom teaching mode of art education in primary schools —— Implementing individualized teaching [J]. Journal of Jimei University (Education Science Edition), 20 1 1, 02: 88-9 1.

[2] Chen Tongguang. On the importance and present situation of art teaching in quality education of rural primary schools [J]. Science Public (Science Education), 2015,02:105.

[3] Zhao Yanan. Research on the present situation of primary school art teaching in compulsory education in China [J]. Art and Technology, 20 15, 03:267.

[4] Jin Linhai. "Beauty" and "Skill" * * * Dance —— On the integration of aesthetic education and skill training in art teaching in primary schools [J]. Jiangsu education research, 20 12, 20:48-50.

[5] Chen Ling. On the realization of the connection between skill teaching and teaching method in primary art education [J]. Grand Stage, 20 10,12:178-179.

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