房地产企业新旧会计制度和国际会计制度对比分解.ppt

* * 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 interest that is held by a lessee under an operating lease may be classified and accounted for as investment property provided that: (a) the rest of the definition of investment property is met; (b) the operating lease is accounted for as if it were a finance lease in accordance with IAS 17 Leases; and (c) the lessee uses the fair value model set out in this Standard for the asset recognised. 作为投资性房地产的土地使用权，一定是通过出让或者转让的方式取得的，同时闲置土地不属于其中 * 旧准则未单独对投资性房地产作特别规范，一般作为固定资产、无形资产或存货核、量和披露单独规范 * * * 5% principal in Insights * * * * 关键是看用途是否发生改变，而非意图 * * 除在特定情况下，企业对所有的投资性房地产应采用同一计量模式 IAS 40 30 With the exceptions noted in paragraphs 32A and 34, an entity shall choose as its accounting policy either the fair value model in paragraphs 33–55 or the cost model in paragraph 56 and shall apply that policy to all of its investment property 32A An entity may: (a) choose either the fair value model or the cost model for all investment property backing liabilities that pay a return linked directly to the fair value of, or returns from, specified assets including that investment property; and (b) choose either the fair value model or the cost model for all other investment property, regardless of the choice made in (a). 34 When a property interest held by a lessee under an operating lease is classified as an investment property under paragraph 6, paragraph 30 is not elective; the fair valu