Definition of Investment property_2021年ACCA考試FR知識點
2021年ACCA考試時間越來越近，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，希望能夠幫助到大家。
【內容導航】
Definition of Investment property 投資性房地產的定義
【知識點】
Definition of Investment property 投資性房地產的定義
Definition of Investment property 投資性房地產的定義
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
學習不是一蹴而就的，是一點點積累的。備考ACCA考試，固然會遇到很多困難，但只要我們相信自己，堅持下去，一定會順利通關。
注：以上內容來自Crystal老師基礎班第17講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
相關文章
津公網安備12010202000755號