Recognition of Investment property是什么_2021年ACCA考試FR知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Recognition of Investment property 投資性房地產(chǎn)的確認(rèn)計(jì)量
【知識(shí)點(diǎn)】
Recognition of Investment property 投資性房地產(chǎn)的確認(rèn)計(jì)量
Recognition of Investment property 投資性房地產(chǎn)的確認(rèn)計(jì)量
The recognition of Investment property depends on two criteria:
(1). It is probable that future economic benefits associated with the investment property will flow to the entity
(2).The cost of the investment property to the entity can be measured reliably
Measured initially at its cost, including transaction costs
Exceptional :
Right of use investment property –IFRS 16
Cost Model
Same as cost model in IAS 16
Measured at (Cost - Acc dep - Acc Imp loss)
Disclose the fair value of investment property
Exceptional :
Right of use investment property –IFRS 16
All of Investment Property should be revalued to fair value at the end of the reporting period. except in the extremely rare cases where this cannot be measured reliably. In such cases it should apply the IAS 16 cost model
A gain or loss arising from a change in the fair value of an investment property should be recognised in net profit or loss for the period in which it arises
No depreciation is charged on Investment Property
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(huì)遇到很多困難，但只要我們相信自己，堅(jiān)持下去，一定會(huì)順利通關(guān)。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第17講
(本文為東奧會(huì)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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