在新的会计准则中，除了在投资性房地产、金融工具的确认和计量等。
Under the new accounting standards, in addition to investment in real estate, financial instruments such as the confirmation and measurement.
本文将对现行投资性房地产转换会计处理的合理性进行探讨，并提出新的会计处理方式。
This article discusses the appropriateness of the current accounting methods for Investment real estate transfer and puts forward new accounting methods.
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