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投资性房地产的后续计量具有成本和公允价值两种模式,企业通常应当采用成本模式计量,满足特定条件时可以采用公允价值模式计量。但是,同一企业只能采用一种模式对所有投资性房地产进行后续计量,不得同时采用两种计量模式。一、采用成本模式进行后续计量的投资性房地产在成本模式下,应当按照《企业会计准则第4号-固定资产》的规定,对投资性房地产进行计量,计提折旧或摊销;存在减值迹
Subsequent measurement of investment real estate has two modes: cost and fair value. Enterprises should usually use the cost model to measure, and when they meet specific conditions, they can use the fair value model to measure. However, the same enterprise can only adopt one model for subsequent measurement of all investment real estate, and may not adopt both measurement modes at the same time. I. Investment Real Estate Subsequent to Measurement in Cost Mode Under the cost mode, investment real estate shall be measured and accrued for depreciation or amortization in accordance with the provisions of “Accounting Standards for Business Enterprises No. 4 - Fixed Assets”; there is an impairment trace