Definition of Investment property_2021年ACCA考試FR知識點(diǎn)
2021年ACCA考試時(shí)間越來越近，為了幫助大家順利備考，東奧小編為大家整理了ACCA考試FR科目知識點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Definition of Investment property 投資性房地產(chǎn)的定義
【知識點(diǎn)】
Definition of Investment property 投資性房地產(chǎn)的定義
Definition of Investment property 投資性房地產(chǎn)的定義
Investment property is property held to:
Earn rentals
Capital appreciation or both
Rather than for:
Use in the production or supply of goods or services or for administrative purposes
Sale in the ordinary course of business
(a) Land held for long-term capital appreciation
(b) A building owned by the reporting entity (or held by the entity as a right-of-use asset) and leased out under an operating lease
(c) A building held by a parent and leased to a subsidiary
(d) Property that is being constructed or developed for future use as an investment property
Type of non-investment property
Property intended for sale in the ordinary course of business - IAS 2 Inventories
Property being constructed or developed on behalf of third parties – IFRS 15 Revenue from Contracts with Customers
Owner-occupied property – IAS 16 Property, Plant and Equipment
學(xué)習(xí)不是一蹴而就的，是一點(diǎn)點(diǎn)積累的。備考ACCA考試，固然會遇到很多困難，但只要我們相信自己，堅(jiān)持下去，一定會順利通關(guān)。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第17講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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