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F7财务报告——习题解答分享(一)

2014-11-21 16:32 来源:中国会计网 | 中国会计网-中国会计行业门户 | 会计论坛

  F7财务报告——习题解答分享(一)
  1. 问题:
  “请问为什么land held for a currently undetermined future usd 也能作为投资性房地产的呢?”
  “因为它是长期持有并且以增值为目的的。您可以看一下它上面的定义
  (附定义)
  Investment propertyis property (land or a building – or part of a building – or both)held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:
  √ use in the production or supply of goods or services or for administrative purposes; or
  √ sale in the ordinary course of business.”
  2. 问题:
  这里的上面说“when and only when "也就是说这个投资性资产的转换是有条件的,但他下面只是以举例的形式来说明,因此补充说明下什么情况下能transfer IAS是怎样规定的?”
  “我看了一下,下面举例四种情况就是转换条件的四种情况,也就是说当用途的改变时。
  12.8 Transfers
  Transfers to and from investment property are made when and only when there is a change in use evidenced by:
  √ commencement of owner-occupation (for a transfer from investment property to owner-occupied property);
  √ commencement of development with a view to sale (for a transfer from investment property to inventories);
  √ end of owner-occupation (for a transfer from owner-occupied property to investment property);
  √ commencement of an operating lease to another party (for a transfer from inventories to investment property).”
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