文档介绍：投资性房地产论文投资性房地产的处置——浅谈投资性房地产会计处理
several group number, then with b ± a, =c,c is is methyl b two vertical box bet为存货出售、局部用于赚取租金或资本增值的情形。能够单独计量和出售的用于出租(或资本增值)的局部,应当确认为投资性房地产;不能单独计量和出售的用于出租(或资本增值)的局部,不确认为投资性房地产。有关会计处理:后续计量采用本钱模式下,取得投资性房地产时,借记“投资性房地产〞,贷记“银行存款〞等。后续计量采用公允价值模式下,取得投资性房地产:借记“投资性房地产——本钱〞,贷记“银行存款〞等。
二、投资性房地产的后续计量
根据?企业会计准那么第3号——投资性房地产?,投资性房地产后续计量分本钱模式和公允价值模式,企业通常应当采用本钱模式对投资性房地产进行后续计量,在满足特定条件的情况下也可以采用公允价值模式进行后续计量。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。
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a,, to b vertical box distance for b, list can measured
several group number, then with b ± a, =c,c is is methyl b two vertical box between of accurate size. Per-2~3 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors