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1新准则修订的有关“公允价值”的具体方面1.1关于投资性房地产使用“公允价值”的有关规定1.1.1投资性房地产的定义新准则规定投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。投资性房地产应当能够单独计量和出售。投资性房地产同时满足下列条件的,才能予以
1 The specific aspects of the “fair value” as revised by the new standard 1.1 The relevant provisions on the use of “fair value” of investment real estate 1.1.1 Definition of investment real estate The new standard requires that investment real estate refers to the real estate for the purpose of earning rent or capital appreciation, Or both holding real estate. Investment real estate should be measured and sold separately. Investment real estate can meet the following conditions at the same time