老師解答疑問：I.P轉(zhuǎn)為資產(chǎn)是否要用公允價(jià)值法？ 或 I.P轉(zhuǎn)為資產(chǎn)是否要用公允價(jià)值法？老師解答 或 I.P轉(zhuǎn)資產(chǎn)用公允價(jià)值法還是成本法？老師解答疑問 或 關(guān)于I.P轉(zhuǎn)資產(chǎn)用公允價(jià)值法的疑問解答 或 I.P轉(zhuǎn)資產(chǎn)是否要用公允價(jià)值法？課程講解正確嗎？
問題來源：
2.1 Definition
Investment property:
Property (land or building) held to earn rentals or for capital appreciation or both, rather than for:
(a) Use in the production or supply of goods or services or for administrative purposes ? PPE.
(b) Sale in the ordinary course of business ? Inventory.
如：出租房
2.2 Recognition
IAS 40 requires that an investment property is recognised when, and only when:
? It is probable that future economic benefits associated with the investment property will flow to the entity
? The cost of the investment property to the entity can be measured reliably
2.3 Initial measurement
Investment property is measured initially at cost.
? Cost includes purchase price and any directly attributable expenditure such as professional fees for legal services, property transfer taxes and other transaction costs
? For self-constructed investment properties, cost is the cost at the date when the construction or development is complete
2.4 Subsequent measurement (★)
An entity can choose whether to use:
① Cost model→處理方法同 IAS 16 PPE
② Fair value model (FV) (★)
The model chosen should be applied to all investment property.
① Cost model
處理方法同IAS 16 PPE (計(jì)提折舊減值)
Carry the asset at its historic cost less
? Depreciation and
? Any accumulated impairment loss (cha 5)
② Fair value model (★)
Fair value model ≠ PPE revaluation model (仍要計(jì)提折舊)
Fair value model 計(jì)算：
? Measured at fair value at the end of the reporting period 每年年底價(jià)值為其公允價(jià)值
? Any resulting gain or loss is included in profit or loss (not in RR/OCI)
? Not depreciated 不再計(jì)提折舊！！！
注意：Change models
Cost model轉(zhuǎn)為FV model可以，FV model轉(zhuǎn)為Cost model不可以。（由儉入奢易，由奢入儉難）
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李老師
2023-11-30 09:33:56 2346人瀏覽
哈嘍！努力學(xué)習(xí)的小天使：
課程中的講解沒有問題，區(qū)分了成本模型和公允價(jià)值模型下的轉(zhuǎn)換，便于理解和后續(xù)做計(jì)算題。
BPP教材中針對(duì)此知識(shí)點(diǎn)的簡(jiǎn)單表述為" I.P轉(zhuǎn)為PPE/Inventory，后續(xù)計(jì)量的成本按照用途改變?nèi)盏墓蕛r(jià)值計(jì)量"，所以（2）的論述也沒問題，是正確的。
每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！
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