财务报表标准--投资物产(pdf 18页)(英文版)
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资料简介：
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Contents：
OBJECTIVE ——1
SCOPE—— 2-4
DEFINITIONS —— 5-15
RECOGNITION ——16-19
MEASUREMENT AT RECOGNITION ——20-29
MEASUREMENT AFTER RECOGNITION—— 30-56
Accounting Policy—— 30-32
Fair Value Model ——33-55
Inability to Determine Fair Value Reliably—— 53-55
Cost Model —— 56
TRANSFERS —— 57-65
DISPOSALS—— 66-73
DISCLOSURE—— 74-79
Fair Value Model and Cost Model ——74-75
Fair Value Model —— 76-78
Cost Model ——79
TRANSITIONAL PROVISION —— 80-84
Fair Value Model ——80-82
Cost Model —— 83-84
EFFECTIVE DATE —— 85
The following are examples of investment property:
(a) land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business.
(b) land held for a currently undetermined future use. (If an entity has not determined that it will use the land as owner-occupied property or for short-term sale in the ordinary course of business, the land is regarded as held for capital appreciation.)
(c) a building owned by the entity (or held by the entity under a finance lease) and leased out under one or more operating leases.
(d) a building that is vacant but is held to be leased out under one or more operating leases.
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