房地产企业新旧会计制度和国际会计制度对比分解.pptVIP

* * 注意： IFRS中 无明确 提及 连续超过3个月。 * 旧准则根据土地用途，一般确认为：固定资产、无形资产或存货 * * * 未确定未来用途的土地：由于企业未决定将土地自用或者作为存货在日常经营活动中销售，可将该土地视为为资本增值为目的持有的土地。 * For IAS 40 the Board’s main objective was a limited revision to permit a property interest held by a lessee under an operating lease to qualify as investment property under specified conditions. Those conditions include requirements that the property must otherwise meet the definition of an investment property, and that the lessee must account for the lease as if it were a finance lease and measure the resulting lease asset using the fair value model. A property i